Marin County Municipal Code Ch. 2.22 Assessment Appeals Board

Pursuant to the provisions of Section 9.5 of Article XIII of the California Constitution, an assessment appeals board is created and established in Marin County.

(Ord. 1590 § 1 (part), 1967)

Pursuant to the provisions of Section 1626.1 of the California Revenue and Taxation Code, an additional assessment appeals board is added. The name of the county's existing assessment appeals board shall be known as "assessment appeals board No. 1." The new assessment appeals board added by the ordinance codified in this chapter shall be known as "assessment appeals board No. 2." Assessment appeals board No. 2 shall consist of three members who shall be appointed by the board of supervisors for the terms provided by law. This section shall not affect the appointments and terms of appointment of the current members of assessment appeals board No. 1.

(Ord. 2805 § 1, 1984)

Each assessment appeals board shall consist of three members who shall be appointed by the board of supervisors for the terms provided by law.

(Ord. 2805 § 2, 1984: Ord. 1780 § 1, 1970: Ord. 1590 § 1 (part), 1967)

The board of supervisors may appoint alternate members for each board member who shall serve whenever any regular member is unable to act as a member of the board.

Alternate members shall serve for terms of three years. This section shall not affect the appointments and terms of appointment of the current alternate members of assessment appeals board No. 1. Each term of office for an alternate member appointed to assessment appeals board No. 2 shall expire in a different calendar year.

(Ord. 2805 § 3, 1984: Ord. 1780 § 2, 1970: Ord. 1765 § 1, 1970: Ord. 1607 § 1, 1967)

The assessment appeals board shall constitute the Board of Equalization for Marin County and shall have the power to equalize the valuation of taxable property in the county for the purpose of taxation, as provided by applicable law.

(Ord. 1590 § 1 (part), 1967)

Each member of the assessment appeals board shall be compensated in the amount set by the board of supervisors periodically by resolution.

(Ord. 2965 § 1, 1988: Ord. 2452 § 1, 1980: Ord. 2150 § 1, 1975: Ord. 2123 § 1, 1974: Ord. 2016 § 1, 1973: Ord. 1610 (part), 1967: Ord. 1590 § 1 (part), 1967)

(Ord. No. 3538, § I, 2010)

The clerk of the board of supervisors shall be the clerk of the assessment appeals board and shall provide such clerical assistance as the board may require, and shall perform those duties prescribed by law for the clerk of the assessment appeals board.

(Ord. 1590 § 1 (part), 1967)

The county counsel shall, upon request, provided legal advice to the assessment appeals board.

(Ord. 1590 § 1 (part), 1967)

All proceedings before the assessment appeals board shall be conducted in accordance with Sections 301 through 326 of Chapter 1, subparagraph 3, Article 1 of Title 18 of the California Administrative Code.

(Ord. 1590 § 1 (part), 1967)

Pursuant to the provisions of Section 1623.1 of the California Revenue and Taxation Code, the board of supervisors may appoint members and alternates of each assessment appeals board upon the expiration of any term of office, or the occurrence of a vacancy on any such boards.

(Ord. 2805 § 4, 1984)

Pursuant to the provisions of Section 1605.5 of the California Revenue and Taxation Code, the assessment appeals board is authorized to hear all applications for a reduction in an assessment in cases in which the issue is whether or not the property has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5 of the California Revenue and Taxation Code, or has been newly constructed as defined in Chapter 3 (commencing with Section 70) of Part 0.5 of the California Revenue and Taxation Code. In all cases heard under Revenue and Taxation Code Section 1605.5, the assessment appeals board Nos. 1 and 2 shall act as the county board of equalization for the purpose of hearing applications pursuant to Section 1606.5 of the California Revenue and Taxation Code.

(Ord. 2967 § 1, 1988)

The fee for preparation of findings of fact for cases before the assessment appeals board shall be determined by the actual amount of time expended and the hourly rate paid to members of the appeals board and the clerk of the assessment appeals board. The minimum fee for preparation of findings shall be set periodically by the board of supervisors by resolution.

A deposit, in an amount to be set by the board of supervisors periodically by resolution, to cover the fee for preparation of findings shall be made prior to the conclusion of the hearing. Such deposit may be returned only in accordance with the provisions of Revenue and Taxation Code Section 1611.5. If a request for findings of fact is abandoned by a party prior to the conclusion of the hearing, the other party may, orally or in writing, request findings upon payment of the required fee or deposit and shall become responsible for payment of any additional fees determined by the board after preparation of the findings.

The chairman of the board, after preparation of the findings, shall provide the parties with a statement of additional fees for preparation of the findings which are in excess of the deposit amount previously submitted. Fees in excess of the deposit shall be paid by the requesting party prior to the delivery of the findings.

(Ord. 2990 § 1, 1989)

(Ord. No. 3538, § II, 2010)

The fee for filing and processing an application for changed assessment with the clerk of the assessment appeals board shall be set by the board of supervisors periodically by resolution.

(Ord. No. 3538, § III, 2010)