(a) Pursuant to California Revenue and Taxation Code Division 1, Part 3, Chapter 1, Article 1.7 (commencing with Section 1636), all regular and alternate members appointed to Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3, are deemed concurrently appointed as assessment hearing officers. As provided by law and regulation, assessment hearing officers may conduct hearings on applications for reduction filed with the Assessment Appeals Boards and make recommendations to an Assessment Appeals Board concerning such applications.
(b) The Clerk shall designate members to act as hearing officers for particular applications using a rotating system designed to assure that all members with the same priority level, as described in this Subsection 2B.14(b), have an equal opportunity over time to participate as hearing officers. The Clerk shall designate hearing officers in the following priority order: (1) the regular members of Assessment Appeals Board No. 3; (2) the alternate members of Assessment Appeals Board No. 3; (3) the alternate members of Assessment Appeals Board No. 2; (4) the alternate members of Assessment Appeals Board No. 1; (5) the regular members of Assessment Appeals Board No. 2; and (6) the regular members of Assessment Appeals Board No. 1.
(c) In their capacity as assessment hearing officers, the officers shall serve at the pleasure of and by contract with the Board of Supervisors. For their work performed as assessment hearing officers, the officers shall be compensated at the rate provided in Section 2B.5(b) of this Chapter.