Mendocino County Municipal Code Ch. 5.150 Assessment Appeals Board

Pursuant to the provisions of Section 16 of Article XIII of the California Constitution, an assessment appeals board is created and established for Mendocino County.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

The assessment appeals board shall consist of three (3) members who shall be appointed and reappointed directly by the Board of Supervisors for terms as provided by law. The Board of Supervisors shall appoint and reappoint directly alternate members for terms as provided by law for regular members of the assessment appeals board. An alternate member shall serve whenever any regular member is temporarily unable to act as a member of the board.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

A person shall not be eligible for nomination for membership on the assessment appeals board unless he or she has a minimum for five (5) years professional experience in this state of one (1) of the following: certified public accountant or public accountant; licensed real estate broker; attorney; property appraisers accredited by a nationally recognized professional organization; or 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. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

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

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

Compensation for members of the assessment appeals board shall be established by this board by resolution.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

The Clerk of the Board of Supervisors shall be the clerk of the assessment appeals board, keep a record of the proceedings, shall provide such clerical assistance as the assessment appeals board may require, and shall otherwise perform those duties prescribed by law for the clerk of the assessment appeals board.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

The County Counsel shall, upon request, provide such legal assistance to the assessment appeals board as such counsel determines is appropriate and necessary.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

All proceedings before the assessment appeals board shall be conducted in accordance with the rules relating to local equalization as set forth in Title 18 of the Code of California Regulations, as well as such local rules as the Board of Supervisors may prescribe.

(Ord. No. 4286, 12-6-2011; Ord. No. 4308, 7-30-2013)

All fees and costs applicable to Assessment Appeal Board appeal applications and proceedings shall be set from time to time by Board of Supervisors' resolution.

(Ord. No. 4308, 7-30-2013)