CHAPTER 2B:
ASSESSMENT APPEALS BOARDS
(TAX APPEAL BOARDS)

Sec. 2B.1.	Boards Created.
Sec. 2B.2.	Designation.
Sec. 2B.3.	Board Membership and Selection.
Sec. 2B.4.	Duty of Boards.
Sec. 2B.5.	Compensation of Board Members.
Sec. 2B.6.	Board Composition and Board Quorum.
Sec. 2B.7.	Clerk of the Board.
Sec. 2B.8.	Tax Appeals Board.
Sec. 2B.9.	Administrative Processing Fee.
Sec. 2B.10.	Hearing Fee.
Sec. 2B.11.	Fee for Findings.
Sec. 2B.12.	Reference to Other Statutes.
Sec. 2B.13.	Duties and Operations.
Sec. 2B.14.	Hearing Officers.
Sec. 2B.15.	Conduct of Hearings.
Sec. 2B.16.	Hearing Officer Report.
Sec. 2B.17.	Transmittal of Report and Recommendation.
Sec. 2B.18.	Acceptance or Rejection of Recommendation.
Sec. 2B.20.	Hearing Procedures.
Sec. 2B.21.	Production and Inspection Demand Procedures.
Sec. 2B.22.	Pre-hearing Conference.
Sec. 2B.23.	Time for Filing Assessment Appeal after Receipt of Escape Assessment Tax Bill.
Sec. 2B.24.	In-Person, Remote, and Hybrid Hearings and Conferences.

 

SEC. 2B.1. BOARD CREATED.

   Pursuant to Section 16 of Article XIII of the California State Constitution three Assessment Appeals Boards are hereby created.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98; Ord. 273-99, File No. 990406, App. 10/27/99)

SEC. 2B.2. DESIGNATION.

   The Assessment Appeals Boards hereby created shall be designated Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 1/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)

SEC. 2B.3. BOARD MEMBERSHIP AND SELECTION.

   (a)   Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3, shall each consist of five regular members and three alternate members who shall be selected in the manner described in Subsections (b), (c), and (d).

   (b)   Pursuant to Sections 1622.1 and 1623.1 of the California Revenue and Taxation Code, the Board of Supervisors hereby elects to appoint directly the regular and alternate members of the Assessment Appeals Boards.

   (c)   No person shall be eligible for appointment as a regular or alternate member of Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, or Assessment Appeals Board No. 3, unless he or she meets the eligibility criteria set forth in Section 1624.05 of the California Revenue and Taxation Code.

   (d)   No person may concurrently hold a seat on more than one of the three Assessment Appeals Boards (Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, Assessment Appeals Board No. 3).

   (e)   Subject to Sections 1623(d) and (e) of the California Revenue and Taxation Code, the terms of regular and alternate members of the Assessment Appeals Boards shall be three years, expiring at 12:01 a.m. on the first Monday in September of the third year.

(Amended Ord. 110-68, App. 5/1/68; Ord. 82-94, App. 2/25/94; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)