Shasta County Municipal Code Ch. 2.52 Assessment Appeals Board

The board shall consist of three members appointed directly by the board of supervisors. The board of supervisors may also appoint as many alternate members as the board of supervisors deems necessary. To be eligible for membership a person must have a minimum of five years' professional experience in this state as either a certified public accountant or public accountant, a licensed real estate broker, an attorney or a property appraiser accredited by a nationally recognized professional organization or possess competent knowledge and experience in property appraisal and taxation.

(Prior code § 801)

The assessment appeals board shall commence to operate and hear all applications for assessment after the effective date of this ordinance and upon appointment of board members. The term of office of members shall be three years beginning on the first Monday in September, except that upon original selection the member first appointed shall serve for a term of three years beginning Monday, September 1, 1980. The second member appointed shall serve for a term of two years beginning on such date, and the third member appointed shall serve for a term of one year beginning on such date.

(Prior code § 802)

No person shall be qualified to be a member of the assessment appeals board who has, within the three years immediately preceding his appointment to the board, been an employee of an assessor's office.

(Prior code § 803)

In the event of a vacancy on the board, the board of supervisors shall appoint a person to fill the vacancy. Such member shall serve for the remainder of the unexpired term. Upon expiration of the term of office of any member the member shall continue to serve until a new member takes office.

(Prior code § 804)

The rules of procedure, including all rules of evidence for hearings before the assessment appeals board, shall be as provided in the Revenue and Taxation Code, rules promulgated by the State Board of Equalization, and local rules of procedure adopted by the board of supervisors.

(Prior code § 805)

(Ord. No. 2025-01, § 1, 1-7-2025)

The assessment appeals board shall convene and organize as soon as convenient after the effective date of the ordinance codified in this chapter and the appointment of board members. The assessment appeals board shall select a chairman who shall be an attorney, provided an attorney is appointed to the board. The chairman shall rule on all questions of evidence and procedure; provided, however, any of his rulings are subject to reversal by majority vote of the board.

(Prior code § 806)

Each board member shall be paid seventy-five dollars for each day that the assessment appeals board is in session except that in the event the assessment appeals board is in session for one-half day or less, the compensation for each board member in such event is forty dollars per day. When an alternate member is required to appear at a hearing of the assessments appeals board, the alternate member shall receive the same compensation as the regular board members. Necessary travel expenses shall be paid as determined by the board of supervisors.

(Prior code § 807)