Monterey County Municipal Code Ch. 2.40 Assessment Appeals Board

The Monterey County Assessment Appeals Board (herein called "Board") is created.

(Ord. 3047, 1985; Ord. 1956 § 1, 1973)

The Board shall consist of three members, each of whom shall be appointed by the Board of Supervisors. The term of each member shall be three years and shall begin on the first Monday in September for the year designated by the Board of Supervisors at the time of appointment, with the exception that the member nominated in 2016 by District 2 shall serve for a term of one year for the purpose of reestablishing the staggering of terms. Not less than sixty (60) days prior to the expiration of the term of office of any member of the Assessment Appeals Board or upon the occurrence of any vacancy on such Board, the Board of Supervisors shall appoint a person to serve for the succeeding term on said Board or to fill the vacancy for the remainder of the unexpired term, as the case may be.

(Ord. 2098, 1975; Ord. 1956 § 2, 1973)

(Ord. No. 5240, § 2, 6-6-2014)

Members of the Assessment Appeals Board shall be nominated by Supervisorial District in rotational order corresponding to the Supervisorial Districts' numerical order, 1 through 5. The rotational order for nomination of members beginning in 2015 shall be as follows:

Regular Member

(Ord. 3802, 1995)

(Ord. No. 5240, § 3, 6-6-2014)

The Board of Supervisors may appoint two alternate members of the Assessment Appeals Board. Whenever any regular member of the Board is temporarily unable to act as a member of the Assessment Appeals Board, an alternate member may sit on the Board and shall have the same authority to act as a regular member. For the purpose of reestablishing the staggering of terms, the term of each alternate member shall be three years for members appointed before 2018, and the term of each alternate member appointed in 2018 or thereafter shall be two years. The term shall begin on the first Monday in September for the year designated by the Board of Supervisors at the time of appointment. Not less than sixty (60) days prior to the expiration of the term of office of an alternate member or upon the occurrence of any vacancy among alternate members, the Board of Supervisors shall appoint a person to serve as alternate member for the succeeding term or to fill the vacancy for the remainder of the unexpired term, as the case may be.

(Ord. 3802, § 1, 1995; Ord. 2457 (part), 1978; Ord. 1956 § 3, 1973)

(Ord. No. 5240, § 4, 6-6-2014)

Alternate members of the Assessment Appeals Board shall be nominated by Supervisorial Districts in rotational order corresponding to the Supervisorial Districts' numerical order, 1 through 5. The rotational order for nomination of alternate members for full terms beginning in 2015 and for vacancies prior to 2015 shall be as follows:

Alternate Member 1

Alternate Member 2

(Ord. 3802, 1995)

(Ord. No. 5240, § 5, 6-6-2014)

In the event of a vacancy on the Board or a vacancy among alternate members, the nomination of a new member or alternate member to serve for the remainder of the unexpired term shall be made by the same Supervisorial District that made the nomination of the member or alternate member who vacated the office.

(Ord. No. 5240, § 6, 6-6-2014)

The Board of Supervisors may also appoint three temporary alternate members of the Board. Such temporary alternate members shall be appointed to serve for periods of not longer than three months. The term of such temporary alternate members shall begin on the date of appointment by the Board of Supervisors.

(Ord. 2457 (part), 1978; Ord. 1956 § 3.1, 1973)

The Board shall constitute the Board of Equalization for the County of Monterey. The Board shall have the power to equalize the valuation of the taxable property in the County of Monterey for the purpose of taxation in the manner provided for in Section 16 of Article 13 of the Constitution of the State of California and California Revenue and Taxation Code. All general laws pertaining to County Boards of Equalization shall be applicable to the Board. The Board shall be subject to the rules adopted by the Board of Supervisors in accordance with the provisions of Section 16 of Article 13 of the Constitution of the State of California.

(Ord. 1956 § 5, 1973)

(Ord. No. 5240, § 7, 6-6-2014)

Eligibility, disqualification, conflict of interest, peremptory challenge and removal of members shall be as provided by Article 1.5 (commencing with Section 1620, Chapter 1, Part 3, Division 1) of the California Revenue and Taxation Code. Members and alternate members of the Assessment Appeals Board shall be included in the Clerk of the Board's conflict of interest code in accordance with the California Political Reform Act.

(Ord. 1956 § 6, 1973)

(Ord. No. 5240, § 8, 6-6-2014)

A. Each member of the Assessment Appeals Board, including the alternate member(s), shall receive as compensation for his or her services the sum of two hundred seventy-five dollars ($275.00), minus normal payroll deductions, plus meal reimbursement and a mileage allowance in an amount equal to the mileage allowance provided Monterey County elected officials, for each day the member or alternate is serving as a Board member at a Board meeting and when the member or alternate member is participating in an Assessment Appeals Board educational training or workshop.

B. An alternate member or members shall be entitled to compensation, per diem, plus meal reimbursement and mileage pursuant to Subsection A above whenever the Assessor or Assessor's designee determines in advance that a matter pending before the Assessment Appeals Board is likely to be complex and protracted and that the alternate or alternates may be required to serve as a member of the Assessment Appeals Board after the hearing on the matter.

C. Commencing on July 1, 2023, and continuing each July 1 annually thereafter, the Board's compensation shall be adjusted to keep its equivalent buying power stable. That adjustment shall be made based upon that year's current Consumer Price Index for all Urban Consumers as produced by the United States Bureau of Labor Statistics.

(Ord. 4264A § 1, 2005: Ord. 3802, 1995; Ord. 3510, 1991; Ord. 1956 § 4, 1973)

(Ord. No. 5240, § 9, 6-6-2014; Ord. No. 5374, § 1, 5-10-2022)

The Clerk of the Board of Supervisors shall be the Clerk of the Assessment Appeals Board and shall keep a record of their proceedings. He or she shall perform the same duties in connection with their proceedings as he or she is required by law to perform in connection with the proceedings of the County Board of Equalization.

(Ord. 1956 § 7, 1973)

The County Counsel, or his or her designated representative, shall, upon request, give legal advice to the Board.

(Ord. 1956 § 8, 1973)

The County Assessor, in person or through a deputy, shall attend all meetings of the Board.

(Ord. 1956 § 9, 1973)