Chapter 2.96 — ASSESSMENT APPEALS BOARD AND HEARING OFFICERS

Editor's note— Ord. No. 580A § 1, adopted March 3, 2010, renamed Chapter 2.96 from assessment appeals board to assessment appeals board and hearing officers.

Pursuant to Section 16 of Article XIII of the California Constitution, and Division 1, Part 3, Chapter 1, Article 1.5 of the California Revenue and Taxation Code, an Assessment Appeals Board is created and established in the county of Madera. Pursuant to Sections 1636 through 1640 of the Revenue and Taxation Code, the position of assessment hearing officer is created and established in the county of Madera.

(Ord. No. 580A, § 2, 3-30-2010; Ord. 580 § 1(part), 2000).

A.

The assessment appeals board shall constitute the local board of equalization for Madera County and shall have the power and duty to equalize the valuation of taxable property in the county for the purpose of ad

valorem property taxation, as provided by applicable law. Members of the assessment appeals board shall receive such compensation for their service as may be provided for in the county's salary and benefits schedule resolution.

B.

The assessment hearing officer or officers shall have the power and duty to conduct hearings on applications for changed property tax assessments as provided in Section 2.96.125 of this code. Assessment hearing officers shall receive the same compensation for service as is received by members of the assessment appeals board.

(Ord. No. 580A, § 3, 3-30-2010; Ord. 580 § 1(part), 2000).

A.

The board of supervisors shall appoint directly the members of the assessment appeals board and assessment hearing officers. Approval of each member and each assessment hearing officer shall be by majority vote of the board of supervisors.

B.

The assessment appeals board appointed pursuant to this chapter shall consist of five members. The assessment appeals board shall only act as a three-member panel. The membership of the three-member panel for each appeal hearing shall be designated in advance, by lot, by the clerk of the assessment appeals board.

C.

The term of office of the members of the assessment appeals board shall be three years except that upon the original selection of the members, the members shall be assigned terms by the clerk of the assessment appeals board, by lot, in such a manner that the terms of no more than two members shall expire in any one year. Except as otherwise provided by law, upon expiration of the term of office of any member of the assessment appeals board the member whose term has expired shall continue to serve until such time as his or her replacement takes office.

D.

The board of supervisors may appoint at least one, but no more than five, assessment hearing officers. The board of supervisors may appoint members of the assessment appeals board to serve as assessment hearing officers. The term of office for an assessment hearing officer shall be three years, or in the case of members of the assessment appeals board serving as assessment hearing officers, shall be coterminous with their terms of office for the assessment appeals board.

(Ord. No. 580A, § 4, 3-30-2010; Ord. 580 § 1(part), 2000).

A.

Up to two members of the Madera County board of supervisors who previously have served as members of the county board of equalization pursuant to California Revenue and Taxation Code Section 1601 may be appointed by the board of supervisors to serve as members of the assessment appeals board.

B.

The term of office for any member of the Madera County board of supervisors who serves on the assessment appeals board shall not exceed his or her term of office as a member of the Madera County board of supervisors.

C.

Notwithstanding the provisions of Section 2.96.030(D) of this code, no member of the Madera County board of supervisors shall serve as an assessment hearing officer.

(Ord. No. 580A, § 5, 3-30-2010; Ord. 580 § 1(part), 2000).

The board of supervisors may appoint alternate members for the assessment appeals board. Whenever any regular member of the assessment appeals board is temporarily unable to act as a member of that board, an alternate member may sit on that board and shall have the same authority to act as a regular member. The term of office for alternate members shall be three years.

(Ord. 580 § 1(part), 2000).

In the event of a vacancy in the office of any regular or alternate member of the assessment appeals board or assessment hearing officer, the board of supervisors shall appoint the replacement for said member or assessment hearing officer. A person appointed to fill such a vacancy shall serve for the unexpired term of office of the person he or she has replaced and thereafter may be appointed to a full term in accordance with this chapter.

(Ord. No. 580A, § 6, 3-30-2010; Ord. 580 § 1(part), 2000).

A person is not eligible for nomination for membership on the assessment appeals board or service as an assessment hearing officer unless he or she meets one of the following criteria:

A.

Has a minimum of five years' professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the state office of real estate appraisers.

B.

Is a person who the nominating member of the board of supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.

(Ord. No. 580A, § 7, 3-30-2010; Ord. 580 § 1(part), 2000).

A.

On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, the assessment appeals board or to be an assessment hearing officer must complete the training described below prior to the commencement of his or her term on the assessment appeals board (or as an assessment hearing officer) or as soon as reasonably possible within one year thereafter.

B.

A member of the assessment appeals board or assessment hearing officer who does not complete the training required by this section in the time permitted shall complete that training within sixty days of the date of the notice by the clerk advising the member that his or her failure to complete the training constitutes resignation from the assessment appeals board or position of assessment hearing officer by operation of law. If the member fails to comply within sixty days of the notice by the clerk, the member shall be deemed to have resigned his or her position on the assessment appeals board or position of assessment hearing officer. Notwithstanding the provisions of this section, a board member or assessment hearing officer may continue to retain his or her position on the assessment appeals board or position of assessment hearing officer in order to complete all appeal hearings to which the member or assessment hearing officer is assigned and which commenced prior to the date of automatic resignation pursuant to this section.

C.

Every person newly selected for membership on or newly appointed to be a member of, the assessment appeals board (or newly appointed to be an assessment hearing officer) shall successfully complete a course of training conducted by either the State Board of Equalization or by the county of Madera. Training shall include, but not be limited to, an overview of the assessment process, elements in the conduct of assessment appeal hearings, and important developments in case and statutory law and administrative rules. The curriculum for the course of training shall be developed in accordance with the requirements of state law. The term "successfully complete" shall include full-time attendance at the course of training and a person's receiving a certificate of completion given by the entity conducting the training at the conclusion of the course of training.

(Ord. No. 580A, § 8, 3-30-2010; Ord. 580 § 1(part), 2000).

No regular or alternate member of the assessment appeals board or assessment hearing officer shall knowingly participate in any proceeding wherein the member or assessment hearing officer has an interest

in either the subject matter of, or a party to, the proceeding of such nature that it could reasonably be expected to influence the impartiality of his or her judgment in the proceeding. This section shall in no way effect the applicability of laws pertaining to conflict of interest generally.

(Ord. No. 580A, § 9, 3-30-2010; Ord. 580 § 1(part), 2000).

A current member, alternate member, or assessment hearing officer of the assessment appeals board of the county of Madera cannot represent an applicant on any application for equalization filed in the county of Madera pursuant to Section 1603 of the Revenue and Taxation Code, except as provided in Revenue and Taxation Code Section 1612.7, in which case the provisions of Revenue and Taxation Code Section 1622.6 shall also apply.

(Ord. No. 580B, § 1, 9-25-12).

Any regular or alternate member of the assessment appeals board or assessment hearing officer may be removed from office for cause by the board of supervisors.

(Ord. No. 580A, § 10, 3-30-2010; Ord. 580 § 1(part), 2000).

All proceedings before the assessment appeals board and assessment hearing officer shall be conducted in accordance with the rules of procedure set forth in Article 1 of Subchapter 3 of Chapter 1 of Division 1 of Title 18 of the California Code of Regulations, as amended, or as hereafter amended, together with such supplemental rules of procedure as the assessment appeals board may adopt. The assessment appeals board shall hold regular monthly meetings for the purpose of acting upon proposed appeal stipulations and withdrawals, and such other business as the clerk may schedule. The assessment hearing officer shall hold regular monthly meetings for the purpose of acting upon appeals for changed assessment. The clerk may cancel any monthly meeting for which there is no business scheduled or for which no quorum of assessment appeals board members will be present, or for which no assessment hearing officer is available.

(Ord. No. 580A, § 11, 3-30-2010; Ord. 580 § 1(part), 2000).

The clerk of the board of supervisors shall act as the clerk of the assessment appeals board and clerk of the assessment hearing officer. The clerk shall perform the duties prescribed by law for a clerk of the assessment appeals board and provide such additional administrative and clerical services as may be necessary or convenient to the operation of said board or officer.

(Ord. No. 580A, § 12, 3-30-2010; Ord. 580 § 1(part), 2000).

A.

The assessment hearing officer may hear and decide applications for changed assessment only if all of the following apply:

The applicant for the hearing before the assessment hearing officer is the assessee and has filed an application for changed assessment as required by Section 1603 of the Revenue and Taxation Code.

The assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars, or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less, regardless of value.

The applicant has requested that the hearing be held before an assessment hearing officer.

B.

Pursuant to Section 1641.5 of the Revenue and Taxation Code, the decision of value determined by the assessment hearing officer constitutes the final and binding administrative action of the assessment appeals board on that application, and there shall be no further appeal or review of that application before the assessment appeals board.

C.

The decision of the assessment hearing officer shall be in the form of a written minute order that sets forth the final enrollment of value as to the categories of property. Written findings of fact, as described in Section 1611.5 of the Revenue and Taxation Code, shall not be available in any appeal heard by an assessment hearing officer.

(Ord. No. 580A, § 13, 3-30-2010).

The board of supervisors may discontinue the assessment appeals board, effective as of the first Monday of September of any year, subject to any such board continuing to function until it has disposed of all matters pending before it.

(Ord. 580 § 1(part), 2000).