Napa County Municipal Code Ch. 2.49 Assessment Appeals Board

Pursuant to the provisions of Section 16 Article XIII of the California Constitution and Revenue and Taxation Code section 1620 et. seq., Napa County establishes an assessment appeals board.

(Ord. No. 1428, § 1, 4-10-2018)

The assessment appeals board is created in Napa County to constitute the county board of equalization that shall equalize the values of all property on local assessment roll by adjusting individual assessments. It shall be the duty of the assessment appeals board to exercise their powers in the manner and subject to the limitations specified by California law.

(Ord. No. 1428, § 1, 4-10-2018)

The assessment appeals board shall consist of a total of five members. However, pursuant to Revenue and Taxation Code section 1622.1, the clerk of the assessment appeals board shall designate a three board panel to act as the assessment appeals member for every assessment appeals board meeting.

(Ord. No. 1428, § 1, 4-10-2018)

The board of supervisors shall directly appoint members of the assessment appeals board from qualified persons. Each member of the board of supervisors shall nominate one member to serve on the assessment appeals board. Approval of each member shall be by majority vote of the entire board of supervisors.

Upon the expiration of any terms of office or upon the vacancy of an assessment appeals board position, the board of supervisors shall fill such office or vacancy by direct appointment. A member appointed to fill a vacancy during the term of a regular member shall serve for the remainder of the unexpired term. Only the supervisor of the district from which the appeals board member was nominated shall nominate a replacement to fill any vacancy.

(Ord. No. 1428, § 1, 4-10-2018)

A person shall be eligible to serve if they have a minimum of five years professional experience in the State of California as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, a property appraiser certified by the Bureau of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization. Further the board of supervisors must believe that the person has competent knowledge of property appraisal and taxation.

New members of the assessment appeals board shall complete a State Board of Equalization course as soon as reasonably possible upon taking office and within the first year of their appointment.

(Ord. No. 1428, § 1, 4-10-2018)

Assessment appeal board members shall serve a three-year term beginning on the first Monday in September. A member shall continue to serve as a board member until a vacancy for their position is filled. Upon the creation of the board, the first term of one member, selected by lottery, shall expire one year from the first Monday in September. The first terms of two members, selected by lottery, shall expire two years from the first Monday in September. The first term of the remaining two members shall expire three years from the first Monday in September. After the initial term, all board members shall serve a three-year term from the first Monday in September.

(Ord. No. 1428, § 1, 4-10-2018)

Assessment appeal board members shall serve at the will and pleasure of the board of supervisors. An assessment appeal board member may be removed from the assessment appeals board prior to the expiration of the term by a majority vote of the board of supervisors, but only after the assessment appeal board member has been given fifteen days written notice of the intent to remove the assessment appeal board member.

(Ord. No. 1428, § 1, 4-10-2018)

No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter of or a party to the proceeding of such nature that they could reasonably be expected to influence the impartiality of the member's judgment in the proceeding. Violation of this section shall be cause for removal.

(Ord. No. 1428, § 1, 4-10-2018)

The board of supervisors shall fix compensation for assessment appeals board members by resolution.

(Ord. No. 1428, § 1, 4-10-2018)

The board of supervisors shall furnish clerical or other assistance to the assessment appeals board as the board of supervisors deems appropriate.

(Ord. No. 1428, § 1, 4-10-2018)

The county counsel or their authorized deputy shall serve as legal advisor to the assessment appeals board and shall attend meetings and hearings upon request.

(Ord. No. 1428, § 1, 4-10-2018)

All proceedings of the assessment appeals board shall be conducted in accordance with California Revenue and Taxation Code, the State Board of Equalization Property Tax Rules, the California Code of Regulations and such local rules as the board of supervisors may prescribe.

(Ord. No. 1428, § 1, 4-10-2018)

All fees and costs applicable to assessment appeals board applications and proceedings shall be set from time to time by the board of supervisors by resolution.

(Ord. No. 1428, § 1, 4-10-2018)