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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)
An applicant for a refund shall pay a $60.00 nonrefundable administrative processing fee to the Assessment Appeals Board at the time of filing an application with the Board, for all applications filed on or after July 1, 2010. An applicant shall pay a separate administrative processing fee for each application filed. The administrative processing fee shall be waived where:
(a) The applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68632; or
(b) (1) The application is accompanied by a stipulation pursuant to Revenue and Taxation Code Section 1607 signed by the Assessor, the applicant, and the City Attorney,
(2) The applicant requests a reduction for the tax year following a tax year for which the Assessment Appeals Board has reduced the assessed value at the time of filing the application for the subsequent tax year, and
(3) The applicant's opinion of value is not less than the value determined by the Board for the prior year plus any automatic increases allowed by law.
(c) The subject property is enrolled on the property tax roll at an assessed value of $7,500 or less, for the time period that is the subject of the application.
(d) There is a difference in value of $7,500 or less, between the taxpayer's opinion of value as stated on the application, and the assessed value of the subject property on the property tax roll for the time period that is the subject of the application.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 206-95, App. 6/16/95; Ord. 170-10, File No. 100557, App. 7/23/2010)
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