Santa Clara County Municipal Code Ch. II Assessment Appeals Boards

Footnotes:

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Cross reference— Boards and commissions generally, Div. A6.

The Santa Clara County Assessment Appeals Boards I, II, III, and IV are hereby created pursuant to Section 16 of Article XIII of the Constitution of the State of California.

(Code 1954, § 3.2.13-1; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.247, § 1, 8-8-77; Ord. No. NS-300.818, § 1, 4-27-10, effective 10-4-10; Ord. No. NS-300.961, § 1, 6-28-22)

Each Board shall consist of three members appointed by the Santa Clara County Board of Supervisors. The qualifications and terms of office of the members shall be as provided by Article 1.5, Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code (Revenue and Taxation Code § 1620 et seq.).

(Code 1954, § 3.2.13-2; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.114, § 1, 11-20-67; Ord. No. NS-300.247, § 2, 8-8-77; Ord. No. NS-300.555, § 1, 7-12-94; Ord. No. NS-300.889, § 1, 11-17-15)

Members of the Assessment Appeals Boards are nominated by an individual member of the Board of Supervisors and appointed by the Board of Supervisors. The nominations for these appointments shall be made in accordance with the following schedule:

AAB 1: The Supervisor for District 1 nominates the appointee for Seat 1. The Supervisor for District 2 nominates the appointee for Seat 2. The Supervisor for District 3 nominates the appointee for Seat 3.

AAB 2: The Supervisor for District 4 nominates the appointee for Seat 1. The Supervisor for District 5 nominates the appointee for Seat 2. The Supervisor for District 1 nominates the appointee for Seat 3.

AAB 3: The Supervisor for District 2 nominates the appointee for Seat 1. The Supervisor for District 3 nominates the appointee for Seat 2. The Supervisor for District 4 nominates the appointee for Seat 3.

AAB 4: The Supervisor for District 5 nominates the appointee for Seat 1. The appointees for Seat 2 and Seat 3 are each nominated by individual members of Board of Supervisors on a rotating basis.

In the event that the Board of Supervisors creates additional Assessment Appeals Boards, each member of such an Assessment Appeals Board shall be nominated by an individual member of the Santa Clara County Board of Supervisors on a rotating basis, and the order of such rotating nomination shall be designated by a majority vote of the Board at the time that Assessment Appeals Board is created or, if the Board does not designate an order, then according to procedures previously established by the Clerk of the Board of Supervisors.

(Ord. No. NS-300.828, 8-24-10, effective 10-4-10; Ord. No. NS-300.889, § 2, 11-17-15; Ord. No. NS-300.961, § 2, 6-28-22)

Members of each Board shall receive as compensation for services $300.00 for each day the member is in attendance at a Board meeting. The provisions of Division A31 relating to travel shall apply to members of the Boards.

(Code 1954, § 3.2.13-3; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.114, § 2, 11-20-67; Ord. No. NS-300.247, § 3, 8-8-77; Ord. No. NS-300.402, § 1, 7-29-86; Ord. No. NS-300.831, 8-24-10, effective 10-4-10)

The Boards shall constitute boards of equalization. The Boards shall have the power to equalize the valuation of the taxable property in the County for the purposes of taxation in the manner provided for in Section 16 of Article XIII of the Constitution of the State of California. All general laws pertaining to County boards of equalization shall be applicable to the Boards. The Boards shall be subject to rules adopted by the Board of Supervisors in accordance with the provisions of Section 16 of Article XIII of the Constitution of the State of California.

(Code 1954, § 3.2.13-4; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.247, § 4, 8-8-77)

Written Assessment Appeal Applications shall be verified and filed with the Clerk of the Board. The applications shall be on the form provided by the County and prescribed by the State Board of Equalization. The Clerk shall reject all applications not containing the required information. Section A4-32 of this Chapter shall apply to applications contesting a "change in ownership" or new construction determination by the Assessor.

(Code 1954, § 3.2.13-5; Ord. No. NS-300.118, § 4, 4-22-68; Ord. No. NS-300.158, § 1, 12-14-71; Ord. No. NS-300.247, § 5, 8-8-77; Ord. No. NS-300.889, § 3, 11-17-15; Ord. No. NS-300.961, § 3, 6-28-22)

The Clerk of the Board of Supervisors shall be clerk of the Assessment Appeals Boards. The clerk shall keep a record of the proceedings and shall perform the same duties in connection with the proceedings as is required by law for the proceedings of the County boards of equalization.

(Code 1954, §§ 3.2.13-5, 3.2.13-8; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.118, § 1, 4-22-68; Ord. No. NS-300.247, § 6, 8-8-77)

Editor's note— Sec. 4 of Ord. No. NS-300.889, adopted Nov. 17, 2015, repealed § A4-19, which pertained to Rules of evidence and derived from the 1954 Code; Ord. No. NS-300.118, adopted Apr. 22, 1968; Ord. No. NS-300.247, adopted Aug. 8, 1977; and Ord. No. NS-300.653, adopted Aug. 7, 2001.

The County Counsel or the County Counsel's designated representative shall give legal advice to the Boards.

(Code 1954, §§ 3.2-13, 3.2.13-9; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.118, § 2, 4-22-68; Ord. No. NS-300.247, § 8, 8-8-77; Ord. No. NS-300.889, § 5, 11-17-15)

Editor's note— Sec. 6 of Ord. No. NS-300.889, adopted Nov. 17, 2015, repealed § A4-21, which pertained to findings of fact, and derived from the 1957 Code; Ord. No. NS-300.118, adopted Apr. 22, 1968; Ord. No. NS-300.247, adopted Aug. 8, 1977; and Ord. No. NS-300.409, adopted Feb. 17, 1987.

Editor's note— Sec. 7 of Ord. No. NS-300.889, adopted Nov. 17, 2015, repealed § A4-22, which pertained to attendance of County Assessor, and derived from the 1957 Code; Ord. No. NS-300.102, adopted Nov. 14, 1966; Ord. No. NS-300.118, adopted Apr. 22, 1968; and Ord. No. NS-300.247, adopted Aug. 8, 1977.

(a) The fee for preparation of findings of fact and conclusions is $300.00 per hour of time spent by the Assessment Appeals Board Counsel plus any additional costs the County incurs in the preparation of such findings. For each application at issue, a $600.00 deposit shall be paid prior to the end of the hearing, and the County shall bill the requesting party for any remaining amount owing. The remaining amount owing by the requesting party shall be paid prior to the issuance and transmittal of the findings.

(b) The fee for a recording of a hearing is the actual cost incurred by the Board in providing a copy of the recording.

(Code 1954, § 3.2.13-11; Ord. No. NS-300.118, § 7, 4-22-68; Ord. No. NS-300.124, § 1, 10-14-68; Ord. No. NS-300.158, § 2, 12-14-71; Ord. No. NS-300.409, § 2, 2-17-87; Ord. No. NS-300.507, § 1, 9-1-92; Ord. No. NS-300.786, 6-5-07; Ord. No. NS-300.889, § 8, 11-17-15; Ord. No. NS-300.1008, § 1, 4-28-26)

Editor's note— Sec. 9 of Ord. No. NS-300.889, adopted Nov. 17, 2015, repealed § A4-24, which pertained to Applicability of California Code of Regulations, and derived from the 1957 Code; Ord. No. NS-300.118, adopted Apr. 22, 1968; and Ord. No. NS-300.653, adopted Aug. 7, 1988.

The Clerk shall include on the website for the Assessment Appeals Board a link to the Property Tax Rules on Local Equalization Hearings located at Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Code of Regulations. The Clerk shall also include on that website a link to the Local Rules for the Santa Clara County Assessment Appeals Board.

(Code 1954, § 3.2.13-13; Ord. No. NS-300.118, § 9, 4-22-68; Ord. No. NS-300.653, § 5, 8-7-01; Ord. No. NS-300.889, § 10, 11-17-15)