Article 5 — Rules for County Assessment Appeals Board

The County Assessment Appeals Board shall consist of three (3) members appointed by the Board of Supervisors. The qualifications and terms of office of the members shall be as provided by Article 1.5

(commencing with Section 1620), Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code of the State, and particularly as provided for in Section 1623 of the Revenue and Taxation Code of the State. The Board of Supervisors may also appoint alternate members who may sit on the County Assessment Appeals Board and who shall have the same authority to act for and in the temporary absence of a regular member. The qualifications of the alternate members shall be the same as required for the regular members. The terms of office of the alternate members shall be for three (3) years beginning on the first Monday in September, except that upon the original selection of alternate members, the alternate member first selected shall serve for a term of three (3) years beginning on the first Monday in September following the date of the creation of the County Assessment Appeals Board, the second member selected shall serve for a term of two (2) years beginning on such date, and any other alternate member shall serve for a term of one year beginning on such date. In the event of a vacancy prior to the expiration of a term, the person selected to fill the vacancy shall serve for the remainder of the unexpired term. As provided for in Section 1623.1 of the Revenue and Taxation Code of the State, upon the expiration of any term of office or the occurrence of a vacancy on such County Assessment Appeals Board, the Board of Supervisors shall appoint the members and alternates of the County Assessment Appeals Board.

(§ 1, Ord. 593, eff. May 27, 1973, as amended by § I, Ord. 639, eff. January 17, 1975, and § I, Ord. 880, eff. May 10, 1979)

Each member of the County Assessment Appeals Board shall receive as compensation for his services One Hundred and no/100ths ($100.00) Dollars for each day he is in attendance at a County Assessment Appeals Board meeting. The County policy for travel and expenses shall apply to members of the County Assessment Appeals Board. An alternate member, when acting as a regular member, shall be entitled to the compensation and allowances of a regular member.

(§ 1, Ord. 593, eff. May 27, 1973, as amended by § I, Ord. 639, eff. January 17, 1975, and § I, Ord. 880, eff. May 10, 1979)

The County Assessment Appeals Board shall constitute a Board of Equalization. The County Assessment Appeals Board 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 of the State. All general laws pertaining to County Boards of Equalization shall be applicable to the County Assessment Appeals Board, and said Board shall be subject to the rules adopted by the Board of Supervisors when the Board of Supervisors acted as the County Board of Equalization and shall be further subject to the rules adopted by the Board of Supervisors in accordance with the provisions of Section 9.5 of Article XIII of the Constitution of the State.

(§ 1, Ord. 593, eff. May 27, 1973)

The provisions of Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Administrative Code shall be applicable to all matters pertaining to the County Assessment

Appeals Board and the hearings conducted by it, save and except where such provisions shall be in conflict with the provisions of this Code.

(§ 1, Ord. 593, eff. May 27, 1973)

The County Assessment Appeals Board shall have all the powers provided by law as if the Board of Supervisors sitting as the County Board of Equalization, did the equalizing.

(§ 1, Ord. 593, eff. May 27, 1973)

Applications for the reduction of assessments shall be written, verified, and filed with the Clerk of the Board of Supervisors. The applications shall be on forms provided by the County and shall contain the following information:

(a)

The name and address of the applicant;

(b)

The name and address of the applicant's agent, if any;

(c)

A description of the property which is the subject of the application sufficient to identify it on the assessment role;

(d)

The applicant's opinion of the full cash value (market value) of the property on March 1 of the assessment year in issue;

(e)

The full cash value on which the assessment of the property was based (that is, four (4) times the assessed value); and

(f)

The facts relied upon to support the claim that the County Assessment Appeals Board should order a change in the assessed value or classification of the subject property.

The County Assessment Appeals Board shall hear only those applications for reductions of assessments made during the regular assessment period which are filed with the Clerk of the Board of Supervisors between July 2 and August 26, or as provided by Title 18, Section 305(d), of the California Administrative Code. Applications for reductions of assessments made outside the regular assessment period shall be as provided in Title 18, Section 305(d), of the California Administrative Code.

(§ 1, Ord. 593, eff. May 27, 1973)

The Clerk of the Board of Supervisors shall be the Clerk of the County Assessment Appeals Board. The Clerk shall keep a record of the proceedings of the Board and shall perform the same duties in connection with such proceedings as he is required by law to perform in connection with the proceedings of the County Board of Equalization.

(§ 1, Ord. 593, eff. May 27, 1973)

All evidence shall be relevant, material, and competent and may be admitted if it is the sort of evidence on which responsible persons are accustomed to relying in the conduct of serious affairs. The parties shall be given a full and fair hearing, including a reasonable opportunity for the cross examination of opposing witnesses and for argument, but such hearings and arguments may be limited to a reasonable time by the County Assessment Appeals Board.

(§ 1, Ord. 593, eff. May 27, 1973)

The applicant and the County Assessor may be represented by legal counsel. The County Counsel or his designated representative may be called upon to give legal advice to the County Assessment Appeals Board.

(§ 1, Ord. 593, eff. May 27, 1973)

The County Assessor, in person or through a deputy, shall attend all meetings of the County Assessment Appeals Board.

(§ 1, Ord. 593, eff. May 27, 1973)

If requested in accordance with the provisions of Section 1611.5 of the Revenue and Taxation Code of the State of California, findings of fact shall be made by the Board. The fee for the preparation of written findings of fact shall be Twenty and no/100ths ($20.00) Dollars per parcel. The fees for the preparation of written findings of fact must be deposited in full with the Clerk at the time of the request.

(§ 1, Ord. 593, eff. May 27, 1973, as amended by § 1, Ord. 02-08, eff. June 13, 2002)

The Clerk of the Board of Supervisors shall post a copy of the provisions of this chapter and a copy of the provisions of Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Administrative Code in a prominent place.

(§ 1, Ord. 593, eff. May 27, 1973)