Merced County Municipal Code Ch. 2.68 Assessment Appeals Board

Pursuant to Section 16 of Article XIII of the Constitution of the state of California, and Article 1.5 commencing with Section 1620 of Chapter 1, Division 1, Part 3 of the Revenue and Taxation Code, there is created an assessment appeals board, sometimes referred to as a tax appeals board, within the county. Said board is designated as assessment appeals board No. 1, and shall consist of the number of members, be subject to all the conditions of, and have all the duties and powers as provided by the Constitution and laws of the state and as they may in the future be amended.

(Ord. 829, 1977)

The members of the assessment appeals board and alternate members shall be appointed directly by the board of supervisors.

(Ord. 829, 1977)

The board of supervisors shall appoint members and alternates of the assessment appeals board upon the expiration of any term of office or the occurrence of a vacancy on such board. The person selected to fill the vacancy shall serve the remainder of the unexpired term.

(Ord. 829, 1977)

The clerk of the board of supervisors/assessment appeals board shall be the custodian of records in connection with the official proceedings of the assessment appeals board. The clerk of the board may adopt regulations stating the procedures to be followed when making its records available and every request for a copy of an identifiable public record or information produced therefrom shall be accompanied by payment of a fee or deposit which shall not exceed the actual cost of providing the copy, or the prescribed statutory fee, if any, whichever is less.

(Ord. 1827 § 2, 2007)

Fees are established and adopted as follows:

(Ord. 1874 § 4, 2010)