Marin County Municipal Code Ch. 2.23 Assessment Hearing Officer

Pursuant to Revenue and Taxation Code Section 1636, the office of assessment hearing officer is established in Marin County.

(Ord. 2569 § 1 (part), 1980)

The board of supervisors may appoint one or more assessment hearing officers for specified time periods or proceedings, or contract for the services pursuant to Revenue and Taxation Code Section 1636. Only persons meeting the qualifications prescribed by Revenue and Taxation Code Section 1624 may be appointed as an assessment hearing officer. The assessment hearing officer is exempt from the county merit system, and serves at the pleasure of, or by contract with, the board of supervisors.

(Ord. 2569 § 1 (part), 1980)

The assessment hearing officer's duties shall be those established in Revenue and Taxation Code Sections 1636 to 1639 inclusive.

(Ord. 2569 § 1 (part), 1980)

Proceedings shall be conducted pursuant to the provisions of Revenue and Taxation Code Sections 1637 through 1641 inclusive. For all purposes enumerated under Revenue and Taxation Code Sections 1640 and 1641 the assessment appeals board established under Chapter 2.22 shall constitute the board of equalization for the county.

(Ord. 2569 § 1 (part), 1980)

The clerk of the board of supervisors shall be the clerk of the assessment hearing officer. The clerk shall keep a record of the proceedings and shall perform the same duties he is required by law to perform for the assessment appeals board.

(Ord. 2569 § 1 (part), 1980)

The assessment hearing officer shall be compensated in the amount set by resolution by the board of supervisors. The board of supervisors may specify clerical and other duties which the assessment hearing officer is required to perform as part of the services for which he is compensated.

(Ord. 2569 § 1 (part), 1980)