Each Assessment Appeals Board created pursuant to this Chapter shall:
(a) In addition to complying with notice and procedural requirements of the Revenue and Taxation Code and the California Code of Regulations, provide notice of all meetings, including deliberations, and post agendas as if Assessment Appeals Boards were subject to the Brown Act and the Sunshine Ordinance. The agendas shall list each application including the address of the property, the purpose of the hearing, the current assessment, and applicant's opinion of value.
(b) Allow public comment on each assessment appeal to be heard by an Assessment Appeals Board. Public comment shall be received either when an Assessment Appeals Board convenes to hear one or more assessment appeals, or at the time each appeal is called for hearing. The agenda for each meeting of an Assessment Appeals Board shall bear the following notice:
Under the California Constitution and applicable statutes, hearings of assessment appeals boards are judicial proceedings. The decisions of assessment appeals boards must be based exclusively on properly admitted evidence. Assessment appeals boards may not base any factual determinations necessary for their decisions on anything other than the aforementioned evidence. Information presented through public comment unless properly admitted into evidence in compliance with the Revenue and Taxation Code and of the Property Tax Rules of the State Board of Equalization is not evidence upon which assessment appeals boards may base findings.
(c) Conduct all hearings, deliberations, and other business including closed sessions as authorized by law, at duly noticed meetings, with notice afforded to all members of the Board; and take decisions only through the actions of members present at such meetings.
(d) Conduct hearings in-person at a physical location with all members physically present, or remotely by videoconference with no members physically present, or under a hybrid model with some members appearing in-person at a physical location and some members appearing remotely by videoconference, as set forth in Section 2B.24.