Yuba County Municipal Code Ch. 4.60 Assessment Appeals Boards

Pursuant to the provisions of Revenue and Taxation Code Div. 1, Pt. 3, Ch. 1, Art. 1.5 (Revenue and Taxation Code § 1620 et seq.) there is hereby established in Yuba County an Assessment Appeals Board No. 1 and an Assessment Appeals Board No. 2, each board consisting of three members.

(Prior Code, § 2.145.010; Ord. No. 1022; Ord. No. 1031)

State Law reference— Maximum number of boards, Revenue and Taxation Code § 1621; size of board, Revenue and Taxation Code § 1622.1.

The Board of Supervisors elects to appoint directly the members of the Assessment Appeals Boards as well as alternate members for said Boards upon the expiration of any term of office or the occurrence of a vacancy on the Assessment Appeals Boards.

(Prior Code, § 2.145.020; Ord. No. 1022; Ord. No. 1031)

State Law reference— Authority to so provide, Revenue and Taxation Code § 1622.1.

Assessment Appeals Board membership shall be compensated at the rate of $75.00 per hour with a two hour minimum and no maximum. Any member of any Assessment Appeals Board who is concurrently a member of the Board of Supervisors of Yuba County shall not be entitled to any compensation as a member of the Assessment Appeals Board.

(Prior Code, § 2.145.030; Ord. No. 1022; Ord. No. 1031)

If any section, subsection, sentence, clause, phrase, provision or portion of this Chapter, or the application thereof to any person or circumstances, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or provisions of this Chapter or their applicability to distinguishable situations or circumstances. In enacting this Chapter, it is the desire of the Board of Supervisors to validly regulate to the full measure of its legal authority in the public interest, and to that end, the Board of Supervisors declares that it would have adopted this Chapter and each section, subsection, sentence, clause, phrase, provision, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions thereof might be declared invalid or unconstitutional in whole or in part, as applied to any particular situation or circumstances, and to this end the provisions of this Chapter are intended to be severable.

State Law reference— Similar provisions, Government Code § 23.