San Mateo County Municipal Code Ch. 2.92 Assessment Appeals Board

Pursuant to article XIII, section 16 of the Constitution of the State of California and sections 1620 et seq. of the Revenue and Taxation Code of the State of California, Assessment Appeals Board No. 1 is hereby created in the County of San Mateo, commencing with the 1967/1968 assessment year. Said Board shall constitute the Board of Equalization for the County of San Mateo and shall have the power to equalize the valuation of taxable property in the County of San Mateo for the purpose of taxation in the manner provided for in article XIII, section 16 of the Constitution of the State of California. All general laws pertaining to County boards of equalization shall be applicable to said Assessment Appeals Board.

(Ord. 4324, 08/15/06)

The compensation for each member and alternate member of the Assessment Appeals Board shall be $300.00 for each day that said member or alternate member sits as a member of said Board; provided that, where a member or alternate member is not regularly scheduled to sit as a member of said Board, but is required to attend a Board meeting for a period of less than two (2) hours, he or she shall only receive $50.00 in compensation.

(Ord. 4324, 08/15/06)

The County Board of Supervisors shall directly appoint the members and the alternate members of the Assessment Appeals Board. Approval of each member or alternate member shall be by a majority vote of the Board of Supervisors. The term of office of the members and the alternate members of the Assessment Appeals Board shall be as set forth in section 1623 of the Revenue and Taxation Code of the State of California.

(Ord. 4324, 08/15/06)