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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)
(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)
It shall be the duty of each Assessment Appeals Board to equalize the valuation of the taxable property within the City and County for the purposes of taxation in the manner and subject to the limitations contained in Article XIII of the California State Constitution.
(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)
(a) Except when serving as an assessment hearing officer under Section 2B.14, the compensation of regular and alternate members of the Assessment Appeals Boards shall be as follows:
(1) $125 for each hearing on which the member serves if the hearing is confined to a morning or afternoon;
(2) If a member serves on a hearing that starts in the morning and continues into the afternoon, or continues from one day to another regardless of whether it started in the morning or afternoon, the member shall receive $125 for each morning and $125 for each afternoon of the member’s serving on that hearing; and
(3) In no event shall compensation for a member exceed $375 for each calendar day on which the member serves.
(4) For purposes of this subsection (a), “hearing” means the Board or a panel of the Board convening to consider the matter or matters that appear on a single meeting agenda; and “serves” means to attend a hearing in one’s capacity as a member of the Board.
(b) When serving as an assessment hearing officer under Section 2B.14, the compensation of regular and alternate members of the Assessment Appeals Boards shall be as follows:
(1) $125 for each morning or afternoon of service, not to exceed $250 for each calendar day on which the member serves.
(2) For purposes of this subsection (b), “serves” means to attend a hearing in one’s capacity as an assessment hearing officer.
(Added by Ord. 37-67, App. 1/31/67; amended by 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. 9-19, File No. 181044, App. 1/25/2019, Eff. 2/25/2019)
(a) The Assessment Appeals Board shall hold joint meetings from time to time for the purpose of proposing rules and regulations to the Board of Supervisors to govern the operation of the Assessment Appeals Boards. Such joint meetings shall be held before the five regular members of Assessment Appeals Board No. 1, the five regular members of Assessment Appeals Board No. 2, and the five regular members of Assessment Appeals Board No. 3. The attendance by three regular members of Assessment Appeals Board No. 1, three regular members of Assessment Appeals Board No. 2, and three regular members of Assessment Appeals Board No. 3 shall constitute a quorum for such meetings.
(b) Except as provided in Subsection (a), each Assessment Appeals Board shall act separately and only as three-member panels designated by the Clerk in the manner described in Subsection (d). The attendance by two members of any designated Assessment Appeals Board three-member panel shall constitute a quorum for the transaction of business.
(c) Except as provided by Title 18 California Code of Regulations Rule 310, no act of the joint Boards or a three-member panel of a Board shall be valid or binding unless approved by a majority of all the members of the applicable body.
(d) Subject to California Revenue and Taxation Code Section 1622.5 and Title 18 California Code of Regulations Rule 311, the Clerk shall designate three-member panels to transact the business of the Assessment Appeals Boards, as set forth in Subsection (b), using a rotating system designed to assure that all members with the same priority level, as described in this Subsection 2B.6(d), have an equal opportunity over time to participate as panelists.
(1) For any application for reduction or other matter to be heard by Assessment Appeals Board No. 1, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 1; (B) the alternate members of Assessment Appeals Board No. 1; (C) the alternate members of Assessment Appeals Board No. 2; (D) the regular members of Assessment Appeals Board No. 2; (E) the alternate members of Assessment Appeals Board No. 3; and (F) the regular members of Assessment Appeals Board No. 3.
(2) For any application for reduction to be heard by Assessment Appeals Board No. 2, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 2; (B) the alternate members of Assessment Appeals Board No. 2; (C) the alternate members of Assessment Appeals Board No. 3; (D) the regular members of Assessment Appeals Board No. 3; (E) the alternate members of Assessment Appeals Board No. 1; and (F) the regular members of Assessment Appeals Board No. 1.
(3) For any application for reduction to be heard by Assessment Appeals Board No. 3, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 3; (B) the alternate members of Assessment Appeals Board No. 3; (C) the alternate members of Assessment Appeals Board No. 2; (D) the regular members of Assessment Appeals Board No. 2; (E) the alternate members of Assessment Appeals Board No. 1; and (F) the regular members of Assessment Appeals Board No. 1.
(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 79-07, File No. 061695, App. 4/19/2007; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)
"The Clerk," as used in this Chapter, shall mean the Clerk of the Board of Supervisors or his or her designee. The Clerk shall function as both the Clerk and the Administrator of the Assessment Appeals Boards and to any assessment hearing officers. The Clerk shall perform those duties prescribed for the Clerk of the Assessment Appeals Board in Article 1.5 (commencing with Section 1620) of Chapter 1, Part 3, Division 1 of the California Revenue and Taxation Code, and shall: (1) appoint, subject to the civil service provisions of the Charter, all employees in the department of the Board of Supervisors who are to perform any duties in connection with the Assessment Appeals Boards' or assessment hearing officers' proceedings; (2) fix the time and place of sessions of the Assessment Appeals Boards' and assessment hearing officers' proceedings; (3) calendar all petitions or applications to be heard by the Assessment Appeals Boards and hearing officers, and notify all parties of the time and place fixed for such hearings; (4) assign applications for reduction to the Assessment Appeals Boards and designate three-member panels to transact the business of the Assessment Appeals Boards as described in Sections 2B.6 and 2B.13 of this Chapter; and (5) designate hearing officers as described in Section 2B.14 of this Chapter.
(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)
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