Article IV — B ASSESSMENT APPEALS BOARD

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*Note -- A new Article added by Ord. No. 3019 (N.S.), adopted 11-1-66.

Cross reference(s) -- Definitions, § 20 et seq.; general rules, § 50 et seq.; assessor, § 86 et seq.

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There is hereby created and established in the County of San Diego pursuant to Section 16 of Article XIII of the Constitution four Assessment Appeals Boards numbered 1, 2, 3 and 4 respectively.

(Amended by Ord. No. 3188 (N.S.), adopted 4-16-68; amended by Ord. No. 4953 (N.S.), effective 8-18-77)

State law reference(s) -- Authority to establish, Constitution Art. XIII, § 16.

(a) Each Assessment Appeals Board shall consist of three members and two alternate members who shall be appointed directly by the Board of Supervisors for the terms prescribed by law.

(b) Each member and alternate member shall upon appointment attend and satisfactorily complete, prior to the commencement of his or her term on the board or as soon as reasonably possible within one year thereafter, a training course described in California Revenue and Taxation Code Section 1624.02 relating to the assessment of property taxes and the equalization thereof conducted by the State Board of Equalization. A member or alternate member who does not complete the required training in the time permitted shall complete the training within sixty days of the date of notice by the Clerk of the Assessment Appeals Board advising him or her that his or her failure to complete the training constitutes resignation by operation of law. If the member or alternate member fails to comply within sixty days of the notice by the Clerk, the member or alternate member shall be deemed to have resigned his or her position on the Assessment Appeals Board. Notwithstanding the provisions of this paragraph, a board member may continue to retain his or her position on the Assessment Appeals Board in order to complete all appeal hearings to which the member is assigned and which commenced prior to the date of resignation pursuant to this paragraph.

(c) All members and alternate members shall annually, after their initial training, attend a supplemental training course conducted by the Office of County Counsel to keep apprised of current developments and changes in laws, rules, procedures and guidelines relating to assessment of property taxes and the equalization thereof. If unable to attend the annual supplemental training course when scheduled, a member or alternate member must listen to the recording of the supplemental training session within six weeks of the scheduled session or date of appointment. Failure to complete the annual supplemental course within the specified time constitutes cause for removal and shall automatically create a vacancy on the Assessment Appeals Board.

(Amended by Ord. No. 3098 (N.S.), adopted 8-8-67; amended by Ord. No. 4822 (N.S.), effective 2-3-77; amended by Ord. No. 6446 (N.S.), effective 10-28-82; amended by Ord. No. 8306 (N.S.), effective 10-28-93; amended by Ord. No. 9515 (N.S.), effective 1-2-03)

The Assessment Appeals Boards shall constitute the Board of equalization for the County of San Diego and shall have the power to equalize the valuation of the taxable property in the County for the purpose of taxation in the manner provided for

in Section 9 of Article XIII of the Constitution.

Cross reference(s) -- Powers and duties of officers, boards, and commissions, § 51.

State law reference(s) -- Manner of valuation of taxable property, Constitution Art. XIII, § 9.

Compensation of the members of the Assessment Appeals Boards shall be as specified in the annual salary ordinance.

The Clerk of the Board of Supervisors shall be the Clerk of the Assessment Appeals Boards and shall provide such clerical assistance as said boards may require. Said Clerk shall appoint employees in the office of the Clerk of the Board of Supervisors who are to perform duties in connection with the Assessment Appeals Boards proceedings.

Cross reference(s) -- Clerk of the board of supervisors, § 160.1 et seq.

County Counsel shall provide legal advice to the Assessment Appeals Boards.

(a) Except as provided herein, no member of the Assessment Appeals Board shall, after an application for equalization has been filed with the County, solicit or receive evidence outside of the public hearing relating to said application.

(b) Receipt of unsolicited letters or other documents shall not constitute a violation of this Section but shall be disclosed as provided in Section 89.09.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

State law reference(s) -- Assessment hearing officer, § 89.20.01 et seq.

(a) After an application for equalization has been filed with the County, no member of an Assessment Appeals Board shall view the subject property with a proponent or opponent of said application, or other interested parties.

(b) Where, during the course of a hearing it appears that one or more Assessment Appeals Board members desire to view the subject property, the hearing shall be continued for that purpose. When the hearing is continued and if the members of the Assessment Appeals Board so desire, they may individually view the site and shall thereafter report their observations at the continued hearing or as a body may view the site and may be accompanied by proponents, opponents, and other interested parties.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

A member who has received evidence outside of a hearing or has viewed the subject property, or is familiar with the subject property, shall fully disclose at the hearing such evidence and his observations and familiarity with the property so that the applicant, opponent, interested persons, and other members of the Assessment Appeals Board may be aware of the facts or evidence upon which he is relying and have an opportunity to controvert it. All written evidence received outside of the hearing shall be filed with the Clerk.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

No member of an Assessment Appeals Board shall, after an application for equalization has been filed with the County, discuss said matter with other members of an Assessment Appeals Board or with proponents, opponents, or other interested parties, except in the course of and during said public hearing and authorized private deliberations thereon. Nothing herein shall prohibit the members of the Assessment Appeals Board from discussing a pending matter with their legal advisor.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

ARE REQUIRED.

(a) No member of the Assessment Appeals Board shall, after an application for equalization has been filed with the County solicit or receive any substantive information from County staff outside of the public hearing on said matter.

(b) The provisions of this Section do not apply, however, to those matters which have broad application in the County as distinguished from specific application to individual parcels of property subject of the hearing, nor do they apply to those matters which relate to only procedural aspects of the hearing process, such as anticipated dates of hearings or reasons for delays in setting hearings.

(c) Nothing herein shall prohibit the members of the Assessment Appeals Board from discussing a pending matter with their legal advisor.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

Every member of an Assessment Appeals Board who knowingly and willfully violates any section of this Article is guilty of a misdemeanor punishable by imprisonment in the County Jail for a period not exceeding six months, or by a fine not exceeding $500, or by both.

(Added by Ord. No. 4822 (N.S.), effective 2-3-77)

The Board of Supervisors shall appoint replacements for the members and alternates of the Assessment Appeals Boards upon the expiration of any term of office or for the unexpired term upon the occurrence of a vacancy.

(Added by Ord. No. 4953 (N.S.), effective 8-18-77)