1620. The board of supervisors of any county may by ordinance
create assessment appeals boards for the county to equalize the
valuation of taxable property within the county for the purpose of
taxation.
1621. (a) Not more than five assessment appeals boards may be
created within any county. Assessment appeals boards shall be
designated by number in the ordinance providing for their creation.
(b) This section shall become operative on January 1, 2005.
1622. An assessment appeals board shall consist of three members
selected by lot by the presiding judge of the superior court of the
county from among those persons nominated for that purpose by the
members of the county board of supervisors. Within 60 days after the
adoption of the ordinance providing for the creation of assessment
appeals boards, each member of the board of supervisors shall
nominate not less than three nor more than five persons for
appointment to the assessment appeals boards.
1622.1. (a) As an alternative to the selection procedure provided
in Section 1622, the county board of supervisors may, by ordinance,
elect to appoint directly the members of the assessment appeals
board. Approval of each member shall be by majority vote of the board
of supervisors.
(b) An assessment appeals board appointed pursuant to this section
may consist of three or five members. If a five-member board is
appointed, the board shall only act as a three-member panel
designated from time to time by the clerk of the assessment appeals
board. If a five-member board is appointed, the term of office of
these members shall be three years except that upon the original
selection of these members, the members shall be assigned terms in
such a manner that the terms of no more than two offices shall expire
in any one year.
1622.2. (a) Up to two members of a county board of supervisors who
have served as a member of a county board of equalization pursuant to
Section 1601 may serve on an assessment appeals board.
(b) Notwithstanding Sections 1623 and 1623.1, the term of office
for any member of a county board of supervisors who serves on an
assessment appeals board shall not exceed his or her term of office
as a member of a county board of supervisors.
1622.5. In any county in which two or more boards have been created
and are functioning:
(a) The clerk of the assessment appeals boards may assign one or
more members from one board to serve temporarily as members of
another board, and
(b) The board of supervisors may appoint alternate members for
each board. Whenever any regular member of a board is temporarily
unable to act as a member of the board, an alternate member may sit
on the board and shall have the same authority to act as a regular
member. Where such alternate member is likewise temporarily unable to
act the clerk may assign an alternate member of the same board or of
any other board to act as a member of the board and such alternate
member may sit on the board and shall have the same authority to act
as a regular member.
In any county in which one board has been created and is
functioning the board of supervisors may appoint alternate members
for the board. Whenever any regular member of the board is
temporarily unable to act as a member of the board, an alternate
member may sit on the board and shall have the same authority to act
as a regular member.
1622.6. (a) (1) An application for equalization filed pursuant to
Section 1603 by a person described in Section 1612.7, or an
application in which a person described in Section 1612.7 represents
his or her spouse, parent, or child, shall be heard before an
assessment appeals board panel consisting of three special alternate
assessment appeals board members appointed by order of the presiding
judge of the superior court in the county in which the application is
filed.
(2) A special alternate assessment appeals board member may hear
only the application for equalization set forth in the superior court
order appointing the member.
(3) A person shall be eligible for appointment as a special
alternate assessment appeals board member if he or she meets the
criteria and files the documentation described in subdivisions (a)
and (b) of Section 1624, subject to the prohibitions described in
Sections 1624.1 and 1624.2.
(b) (1) Notwithstanding subdivision (a), at the discretion of the
clerk of the board, the applications may be heard before a special
alternate board formed pursuant to this subdivision consisting of
three special alternate assessment appeals board members who are
qualified and in good standing in another county in California.
(2) The special alternate board may hear only the application for
equalization set forth in the transmittal document prepared by the
clerk of the board of the county in which the application is filed.
(3) Each appeals board member on the special alternate board shall
be in good standing in his or her county. A board member is in good
standing if he or she is actively serving as an assessment appeals
board member in his or her county.
1623. (a) The term of office of members selected to serve on
assessment appeals boards shall be three years beginning on the first
Monday in September except that upon the original selection of
members to serve on an assessment appeals board, the member first
selected shall serve for a term of three years beginning on the first
Monday in September following the date of the creation of the board,
the second member selected shall serve for a term of two years
beginning on such date, and the third member selected shall serve for
a term of one year beginning on such date.
(b) In the event of a vacancy on a board, the person selected to
fill the vacancy shall serve for the remainder of the unexpired term.
(c) Not less than 60 days prior to the expiration of the term of
office of any member of an assessment appeals board and upon the
occurrence of a vacancy on any such board, each member of the board
of supervisors shall nominate one person for each office or vacancy
to be filled. The presiding judge of the superior court shall select
by lot one person from among those nominated to serve for the
succeeding term on such board or to fill the vacancy as the case may
be.
(d) Upon expiration of the term of office of any member of an
assessment appeals board, the member whose term has expired shall
continue to serve until such time as a new member takes office.
(e) A member whose term has expired may continue to serve for up
to 60 days after the expiration of such term with respect to matters
on which the assessment appeals board had commenced hearing prior to
the expiration of the member's term.
1623.1. As an alternative to the nomination and selection procedure
provided in Section 1623, the board of supervisors may, by
ordinance, provide that it shall appoint the members and alternates
of the assessment appeals board, upon the expiration of any term of
office or the occurrence of a vacancy on such board. Any person so
appointed shall meet the eligibility requirements of Section 1624 or
1624.05, whichever is applicable.
1624. (a) A person is not eligible for nomination for membership on
an assessment appeals board unless he or she meets one of the
following criteria:
(1) Has a minimum of five years professional experience in this
state as a certified public accountant or public accountant, a
licensed real estate broker, an attorney, a property appraiser
accredited by a nationally recognized professional organization, or a
property appraiser certified by the Office of Real Estate
Appraisers, or a property appraiser certified by the State Board of
Equalization.
(2) Is a person who the nominating member of the board of
supervisors has reason to believe is possessed of competent knowledge
of property appraisal and taxation.
(b) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board
in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.01. (a) On and after January 1, 2001, any person newly
selected for membership on, or newly appointed to be a member of, an
assessment appeals board shall complete the training described in
subdivision (a) of Section 1624.02 prior to the commencement of his
or her term on the board or as soon as reasonably possible within one
year thereafter.
(b) A member of an assessment appeals board who does not complete
the training required by this section in the time permitted shall
complete that training within 60 days of the date of the notice by
the clerk advising the member that his or her failure to complete the
training constitutes resignation by operation of law. If the member
fails to comply within 60 days of the notice by the clerk, the member
shall be deemed to have resigned his or her position on the board.
Notwithstanding the provisions of this section, a board member may
continue to retain his or her position on the board in order to
complete all appeal hearings to which the member is assigned and
which commenced prior to the date of resignation pursuant to this
subdivision.
1624.02. (a) Every person newly selected for membership on or newly
appointed to be a member of, an assessment appeals board shall
successfully complete a course of training conducted by either the
State Board of Equalization or by the county at county option.
Training shall include, but not be limited to, an overview of the
assessment process, elements in the conduct of assessment appeal
hearings, and important developments in case and statutory law and
administrative rules. The curriculum for the course of training
provided by the State Board of Equalization shall be developed in
consultation with county boards of supervisors, administrators of
assessment appeals boards, assessors, and local property taxpayer
representatives. The curriculum for the course of training provided
by counties shall be developed in consultation with the State Board
of Equalization, assessors, and local property taxpayer
representatives and subject to final approval by the State Board of
Equalization. Training by the State Board of Equalization shall be
conducted regionally. For purposes of this section, the term
"successfully complete" shall include full-time attendance at the
course of training and a person's receiving a certificate of
completion given by the entity conducting the training at the
conclusion of the course of training.
(b) There shall be no charge to counties for training conducted by
the State Board of Equalization pursuant to this section.
1624.05. (a) A person shall not be eligible for nomination for
membership on an assessment appeals board unless he or she has a
minimum of five years' professional experience in this state as one
of the following: certified public accountant or public accountant,
licensed real estate broker, attorney, property appraiser accredited
by a nationally recognized professional organization, property
appraiser certified by the Office of Real Estate Appraisers, or
property appraiser certified by the State Board of Equalization.
(b) Notwithstanding the provisions of subdivision (a), a person
shall be eligible for nomination for membership on an assessment
appeals board if, at the time of the nomination, he or she is a
current member of an assessment appeals board.
(c) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(d) This section shall apply only to an assessment appeals board
in a county with a population of 200,000 or more.
(e) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.1. No person shall be qualified to be a member of an
assessment appeals board who has, within the three years immediately
preceding his or her appointment to that board, been an employee of
an assessor's office.
1624.2. No member of an assessment appeals board shall knowingly
participate in any assessment appeal proceeding wherein the member
has an interest in either the subject matter of or a party to the
proceeding of such nature that it could reasonably be expected to
influence the impartiality of his judgment in the proceeding.
Violation of this section shall be cause for removal under Section
1625 of this code.
1624.4. (a) The party affected by an equalization proceeding or his
or her agent, or the assessor, may make and file with the clerk of
the assessment appeals board in which the proceeding is pending a
written statement objecting to the hearing of a matter before a
member of the board, and setting forth the facts constituting the
ground of the disqualification of the member. Copies of the written
statement shall be served by the presenting party on each party in
the proceeding and on the board member alleged in the statement to be
disqualified.
(b) Within 10 days after the filing of the statement, or within 10
days after the service of the statement as provided in subdivision
(a), whichever is later, the board member alleged therein to be
disqualified may file with the clerk his or her consent in writing
that the action or proceeding be tried before another member, or may
file with the clerk his or her written answer admitting or denying
any or all of the allegations contained in the statement and setting
forth any additional fact or facts material or relevant to the
question of his or her disqualification. The clerk shall transmit a
copy of the member's consent or answer to each party who shall have
appeared in the proceeding. Every statement and every answer shall be
verified by oath in the manner prescribed by Section 446 of the Code
of Civil Procedure for the verification of pleadings. The statement
of a party objecting to the member on the ground of the member's
disqualification, shall be presented at the earliest practicable
opportunity, after discovery of the facts constituting the ground of
the member's disqualification, and in any event before the
commencement of the hearing of any issue of fact in the proceeding
before the member.
(c) No member of the board, who shall deny his or her own
disqualification, shall hear or pass upon the question of the
disqualification. The question of the member's disqualification shall
be heard and determined by some other member agreed upon by the
parties who have appeared in the proceeding, or, in the event of
their failing to agree, by a member assigned to act by the clerk.
Within five days after the expiration of the time allowed by this
section for the member to answer, the clerk shall assign a member,
not disqualified, to hear and determine the matter of the
disqualification.
1625. Any member of an assessment appeals board may be removed for
cause by the board of supervisors.
1626. The board of supervisors of any county which has created one
or more assessment appeals boards may discontinue all of said boards
effective on the first Monday in September, subject to any such board
continuing to function until matters pending before it have been
disposed of. If all of such boards have been discontinued, no new
board or boards may be created to function prior to the next
succeeding first Monday in September. Notwithstanding the foregoing,
the board of supervisors of any such county may increase, or may
decrease to not less than one, the number of such boards, effective
from and after the next succeeding first Monday in September,
provided that any board so discontinued shall continue to function
until matters pending before it have been disposed of.
1626.1. Notwithstanding Section 1623, the board of supervisors of
any county which has one or more assessment appeals boards in
existence pursuant to this article may by ordinance increase the
number of such boards effective from and after the first Monday in
October and such boards shall remain in existence until discontinued
under the provisions of Section 1626, but in no event shall the term
of office of any member of the board exceed three years. Each term of
office shall expire in a different calendar year.
1628. The clerk of the board of supervisors shall be clerk of the
assessment appeals boards and keep a record of their proceedings. He
shall perform the same duties in connection with their proceedings as
he is required by law to perform in connection with the proceedings
of the county board of equalization.
1630. (a) Any real property owner the use of whose land is subject
to an enforceable restriction placed upon it by a local agency may
apply to the governing body of the local agency for a written
statement declaring the present intention of the governing body to
refrain from removing or modifying any such restriction in the
predictable future.
(b) The written statement of intention may be granted or denied by
the governing body at its discretion. A reasonable fee not to exceed
ten dollars ($10) may be charged for each such statement.
(c) The written statement may be presented to the county board of
equalization as evidence that a restriction on the use of the
taxpayer's land exists and that such restriction should be considered
in assessing the value of the land.
(d) The written statement shall constitute a rebuttable
presumption that the governing body does not intend to remove or
modify the restriction in the predictable future.
1620. The board of supervisors of any county may by ordinance
create assessment appeals boards for the county to equalize the
valuation of taxable property within the county for the purpose of
taxation.
1621. (a) Not more than five assessment appeals boards may be
created within any county. Assessment appeals boards shall be
designated by number in the ordinance providing for their creation.
(b) This section shall become operative on January 1, 2005.
1622. An assessment appeals board shall consist of three members
selected by lot by the presiding judge of the superior court of the
county from among those persons nominated for that purpose by the
members of the county board of supervisors. Within 60 days after the
adoption of the ordinance providing for the creation of assessment
appeals boards, each member of the board of supervisors shall
nominate not less than three nor more than five persons for
appointment to the assessment appeals boards.
1622.1. (a) As an alternative to the selection procedure provided
in Section 1622, the county board of supervisors may, by ordinance,
elect to appoint directly the members of the assessment appeals
board. Approval of each member shall be by majority vote of the board
of supervisors.
(b) An assessment appeals board appointed pursuant to this section
may consist of three or five members. If a five-member board is
appointed, the board shall only act as a three-member panel
designated from time to time by the clerk of the assessment appeals
board. If a five-member board is appointed, the term of office of
these members shall be three years except that upon the original
selection of these members, the members shall be assigned terms in
such a manner that the terms of no more than two offices shall expire
in any one year.
1622.2. (a) Up to two members of a county board of supervisors who
have served as a member of a county board of equalization pursuant to
Section 1601 may serve on an assessment appeals board.
(b) Notwithstanding Sections 1623 and 1623.1, the term of office
for any member of a county board of supervisors who serves on an
assessment appeals board shall not exceed his or her term of office
as a member of a county board of supervisors.
1622.5. In any county in which two or more boards have been created
and are functioning:
(a) The clerk of the assessment appeals boards may assign one or
more members from one board to serve temporarily as members of
another board, and
(b) The board of supervisors may appoint alternate members for
each board. Whenever any regular member of a board is temporarily
unable to act as a member of the board, an alternate member may sit
on the board and shall have the same authority to act as a regular
member. Where such alternate member is likewise temporarily unable to
act the clerk may assign an alternate member of the same board or of
any other board to act as a member of the board and such alternate
member may sit on the board and shall have the same authority to act
as a regular member.
In any county in which one board has been created and is
functioning the board of supervisors may appoint alternate members
for the board. Whenever any regular member of the board is
temporarily unable to act as a member of the board, an alternate
member may sit on the board and shall have the same authority to act
as a regular member.
1622.6. (a) (1) An application for equalization filed pursuant to
Section 1603 by a person described in Section 1612.7, or an
application in which a person described in Section 1612.7 represents
his or her spouse, parent, or child, shall be heard before an
assessment appeals board panel consisting of three special alternate
assessment appeals board members appointed by order of the presiding
judge of the superior court in the county in which the application is
filed.
(2) A special alternate assessment appeals board member may hear
only the application for equalization set forth in the superior court
order appointing the member.
(3) A person shall be eligible for appointment as a special
alternate assessment appeals board member if he or she meets the
criteria and files the documentation described in subdivisions (a)
and (b) of Section 1624, subject to the prohibitions described in
Sections 1624.1 and 1624.2.
(b) (1) Notwithstanding subdivision (a), at the discretion of the
clerk of the board, the applications may be heard before a special
alternate board formed pursuant to this subdivision consisting of
three special alternate assessment appeals board members who are
qualified and in good standing in another county in California.
(2) The special alternate board may hear only the application for
equalization set forth in the transmittal document prepared by the
clerk of the board of the county in which the application is filed.
(3) Each appeals board member on the special alternate board shall
be in good standing in his or her county. A board member is in good
standing if he or she is actively serving as an assessment appeals
board member in his or her county.
1623. (a) The term of office of members selected to serve on
assessment appeals boards shall be three years beginning on the first
Monday in September except that upon the original selection of
members to serve on an assessment appeals board, the member first
selected shall serve for a term of three years beginning on the first
Monday in September following the date of the creation of the board,
the second member selected shall serve for a term of two years
beginning on such date, and the third member selected shall serve for
a term of one year beginning on such date.
(b) In the event of a vacancy on a board, the person selected to
fill the vacancy shall serve for the remainder of the unexpired term.
(c) Not less than 60 days prior to the expiration of the term of
office of any member of an assessment appeals board and upon the
occurrence of a vacancy on any such board, each member of the board
of supervisors shall nominate one person for each office or vacancy
to be filled. The presiding judge of the superior court shall select
by lot one person from among those nominated to serve for the
succeeding term on such board or to fill the vacancy as the case may
be.
(d) Upon expiration of the term of office of any member of an
assessment appeals board, the member whose term has expired shall
continue to serve until such time as a new member takes office.
(e) A member whose term has expired may continue to serve for up
to 60 days after the expiration of such term with respect to matters
on which the assessment appeals board had commenced hearing prior to
the expiration of the member's term.
1623.1. As an alternative to the nomination and selection procedure
provided in Section 1623, the board of supervisors may, by
ordinance, provide that it shall appoint the members and alternates
of the assessment appeals board, upon the expiration of any term of
office or the occurrence of a vacancy on such board. Any person so
appointed shall meet the eligibility requirements of Section 1624 or
1624.05, whichever is applicable.
1624. (a) A person is not eligible for nomination for membership on
an assessment appeals board unless he or she meets one of the
following criteria:
(1) Has a minimum of five years professional experience in this
state as a certified public accountant or public accountant, a
licensed real estate broker, an attorney, a property appraiser
accredited by a nationally recognized professional organization, or a
property appraiser certified by the Office of Real Estate
Appraisers, or a property appraiser certified by the State Board of
Equalization.
(2) Is a person who the nominating member of the board of
supervisors has reason to believe is possessed of competent knowledge
of property appraisal and taxation.
(b) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board
in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.01. (a) On and after January 1, 2001, any person newly
selected for membership on, or newly appointed to be a member of, an
assessment appeals board shall complete the training described in
subdivision (a) of Section 1624.02 prior to the commencement of his
or her term on the board or as soon as reasonably possible within one
year thereafter.
(b) A member of an assessment appeals board who does not complete
the training required by this section in the time permitted shall
complete that training within 60 days of the date of the notice by
the clerk advising the member that his or her failure to complete the
training constitutes resignation by operation of law. If the member
fails to comply within 60 days of the notice by the clerk, the member
shall be deemed to have resigned his or her position on the board.
Notwithstanding the provisions of this section, a board member may
continue to retain his or her position on the board in order to
complete all appeal hearings to which the member is assigned and
which commenced prior to the date of resignation pursuant to this
subdivision.
1624.02. (a) Every person newly selected for membership on or newly
appointed to be a member of, an assessment appeals board shall
successfully complete a course of training conducted by either the
State Board of Equalization or by the county at county option.
Training shall include, but not be limited to, an overview of the
assessment process, elements in the conduct of assessment appeal
hearings, and important developments in case and statutory law and
administrative rules. The curriculum for the course of training
provided by the State Board of Equalization shall be developed in
consultation with county boards of supervisors, administrators of
assessment appeals boards, assessors, and local property taxpayer
representatives. The curriculum for the course of training provided
by counties shall be developed in consultation with the State Board
of Equalization, assessors, and local property taxpayer
representatives and subject to final approval by the State Board of
Equalization. Training by the State Board of Equalization shall be
conducted regionally. For purposes of this section, the term
"successfully complete" shall include full-time attendance at the
course of training and a person's receiving a certificate of
completion given by the entity conducting the training at the
conclusion of the course of training.
(b) There shall be no charge to counties for training conducted by
the State Board of Equalization pursuant to this section.
1624.05. (a) A person shall not be eligible for nomination for
membership on an assessment appeals board unless he or she has a
minimum of five years' professional experience in this state as one
of the following: certified public accountant or public accountant,
licensed real estate broker, attorney, property appraiser accredited
by a nationally recognized professional organization, property
appraiser certified by the Office of Real Estate Appraisers, or
property appraiser certified by the State Board of Equalization.
(b) Notwithstanding the provisions of subdivision (a), a person
shall be eligible for nomination for membership on an assessment
appeals board if, at the time of the nomination, he or she is a
current member of an assessment appeals board.
(c) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(d) This section shall apply only to an assessment appeals board
in a county with a population of 200,000 or more.
(e) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.1. No person shall be qualified to be a member of an
assessment appeals board who has, within the three years immediately
preceding his or her appointment to that board, been an employee of
an assessor's office.
1624.2. No member of an assessment appeals board shall knowingly
participate in any assessment appeal proceeding wherein the member
has an interest in either the subject matter of or a party to the
proceeding of such nature that it could reasonably be expected to
influence the impartiality of his judgment in the proceeding.
Violation of this section shall be cause for removal under Section
1625 of this code.
1624.4. (a) The party affected by an equalization proceeding or his
or her agent, or the assessor, may make and file with the clerk of
the assessment appeals board in which the proceeding is pending a
written statement objecting to the hearing of a matter before a
member of the board, and setting forth the facts constituting the
ground of the disqualification of the member. Copies of the written
statement shall be served by the presenting party on each party in
the proceeding and on the board member alleged in the statement to be
disqualified.
(b) Within 10 days after the filing of the statement, or within 10
days after the service of the statement as provided in subdivision
(a), whichever is later, the board member alleged therein to be
disqualified may file with the clerk his or her consent in writing
that the action or proceeding be tried before another member, or may
file with the clerk his or her written answer admitting or denying
any or all of the allegations contained in the statement and setting
forth any additional fact or facts material or relevant to the
question of his or her disqualification. The clerk shall transmit a
copy of the member's consent or answer to each party who shall have
appeared in the proceeding. Every statement and every answer shall be
verified by oath in the manner prescribed by Section 446 of the Code
of Civil Procedure for the verification of pleadings. The statement
of a party objecting to the member on the ground of the member's
disqualification, shall be presented at the earliest practicable
opportunity, after discovery of the facts constituting the ground of
the member's disqualification, and in any event before the
commencement of the hearing of any issue of fact in the proceeding
before the member.
(c) No member of the board, who shall deny his or her own
disqualification, shall hear or pass upon the question of the
disqualification. The question of the member's disqualification shall
be heard and determined by some other member agreed upon by the
parties who have appeared in the proceeding, or, in the event of
their failing to agree, by a member assigned to act by the clerk.
Within five days after the expiration of the time allowed by this
section for the member to answer, the clerk shall assign a member,
not disqualified, to hear and determine the matter of the
disqualification.
1625. Any member of an assessment appeals board may be removed for
cause by the board of supervisors.
1626. The board of supervisors of any county which has created one
or more assessment appeals boards may discontinue all of said boards
effective on the first Monday in September, subject to any such board
continuing to function until matters pending before it have been
disposed of. If all of such boards have been discontinued, no new
board or boards may be created to function prior to the next
succeeding first Monday in September. Notwithstanding the foregoing,
the board of supervisors of any such county may increase, or may
decrease to not less than one, the number of such boards, effective
from and after the next succeeding first Monday in September,
provided that any board so discontinued shall continue to function
until matters pending before it have been disposed of.
1626.1. Notwithstanding Section 1623, the board of supervisors of
any county which has one or more assessment appeals boards in
existence pursuant to this article may by ordinance increase the
number of such boards effective from and after the first Monday in
October and such boards shall remain in existence until discontinued
under the provisions of Section 1626, but in no event shall the term
of office of any member of the board exceed three years. Each term of
office shall expire in a different calendar year.
1628. The clerk of the board of supervisors shall be clerk of the
assessment appeals boards and keep a record of their proceedings. He
shall perform the same duties in connection with their proceedings as
he is required by law to perform in connection with the proceedings
of the county board of equalization.
1630. (a) Any real property owner the use of whose land is subject
to an enforceable restriction placed upon it by a local agency may
apply to the governing body of the local agency for a written
statement declaring the present intention of the governing body to
refrain from removing or modifying any such restriction in the
predictable future.
(b) The written statement of intention may be granted or denied by
the governing body at its discretion. A reasonable fee not to exceed
ten dollars ($10) may be charged for each such statement.
(c) The written statement may be presented to the county board of
equalization as evidence that a restriction on the use of the
taxpayer's land exists and that such restriction should be considered
in assessing the value of the land.
(d) The written statement shall constitute a rebuttable
presumption that the governing body does not intend to remove or
modify the restriction in the predictable future.
1620. The board of supervisors of any county may by ordinance
create assessment appeals boards for the county to equalize the
valuation of taxable property within the county for the purpose of
taxation.
1621. (a) Not more than five assessment appeals boards may be
created within any county. Assessment appeals boards shall be
designated by number in the ordinance providing for their creation.
(b) This section shall become operative on January 1, 2005.
1622. An assessment appeals board shall consist of three members
selected by lot by the presiding judge of the superior court of the
county from among those persons nominated for that purpose by the
members of the county board of supervisors. Within 60 days after the
adoption of the ordinance providing for the creation of assessment
appeals boards, each member of the board of supervisors shall
nominate not less than three nor more than five persons for
appointment to the assessment appeals boards.
1622.1. (a) As an alternative to the selection procedure provided
in Section 1622, the county board of supervisors may, by ordinance,
elect to appoint directly the members of the assessment appeals
board. Approval of each member shall be by majority vote of the board
of supervisors.
(b) An assessment appeals board appointed pursuant to this section
may consist of three or five members. If a five-member board is
appointed, the board shall only act as a three-member panel
designated from time to time by the clerk of the assessment appeals
board. If a five-member board is appointed, the term of office of
these members shall be three years except that upon the original
selection of these members, the members shall be assigned terms in
such a manner that the terms of no more than two offices shall expire
in any one year.
1622.2. (a) Up to two members of a county board of supervisors who
have served as a member of a county board of equalization pursuant to
Section 1601 may serve on an assessment appeals board.
(b) Notwithstanding Sections 1623 and 1623.1, the term of office
for any member of a county board of supervisors who serves on an
assessment appeals board shall not exceed his or her term of office
as a member of a county board of supervisors.
1622.5. In any county in which two or more boards have been created
and are functioning:
(a) The clerk of the assessment appeals boards may assign one or
more members from one board to serve temporarily as members of
another board, and
(b) The board of supervisors may appoint alternate members for
each board. Whenever any regular member of a board is temporarily
unable to act as a member of the board, an alternate member may sit
on the board and shall have the same authority to act as a regular
member. Where such alternate member is likewise temporarily unable to
act the clerk may assign an alternate member of the same board or of
any other board to act as a member of the board and such alternate
member may sit on the board and shall have the same authority to act
as a regular member.
In any county in which one board has been created and is
functioning the board of supervisors may appoint alternate members
for the board. Whenever any regular member of the board is
temporarily unable to act as a member of the board, an alternate
member may sit on the board and shall have the same authority to act
as a regular member.
1622.6. (a) (1) An application for equalization filed pursuant to
Section 1603 by a person described in Section 1612.7, or an
application in which a person described in Section 1612.7 represents
his or her spouse, parent, or child, shall be heard before an
assessment appeals board panel consisting of three special alternate
assessment appeals board members appointed by order of the presiding
judge of the superior court in the county in which the application is
filed.
(2) A special alternate assessment appeals board member may hear
only the application for equalization set forth in the superior court
order appointing the member.
(3) A person shall be eligible for appointment as a special
alternate assessment appeals board member if he or she meets the
criteria and files the documentation described in subdivisions (a)
and (b) of Section 1624, subject to the prohibitions described in
Sections 1624.1 and 1624.2.
(b) (1) Notwithstanding subdivision (a), at the discretion of the
clerk of the board, the applications may be heard before a special
alternate board formed pursuant to this subdivision consisting of
three special alternate assessment appeals board members who are
qualified and in good standing in another county in California.
(2) The special alternate board may hear only the application for
equalization set forth in the transmittal document prepared by the
clerk of the board of the county in which the application is filed.
(3) Each appeals board member on the special alternate board shall
be in good standing in his or her county. A board member is in good
standing if he or she is actively serving as an assessment appeals
board member in his or her county.
1623. (a) The term of office of members selected to serve on
assessment appeals boards shall be three years beginning on the first
Monday in September except that upon the original selection of
members to serve on an assessment appeals board, the member first
selected shall serve for a term of three years beginning on the first
Monday in September following the date of the creation of the board,
the second member selected shall serve for a term of two years
beginning on such date, and the third member selected shall serve for
a term of one year beginning on such date.
(b) In the event of a vacancy on a board, the person selected to
fill the vacancy shall serve for the remainder of the unexpired term.
(c) Not less than 60 days prior to the expiration of the term of
office of any member of an assessment appeals board and upon the
occurrence of a vacancy on any such board, each member of the board
of supervisors shall nominate one person for each office or vacancy
to be filled. The presiding judge of the superior court shall select
by lot one person from among those nominated to serve for the
succeeding term on such board or to fill the vacancy as the case may
be.
(d) Upon expiration of the term of office of any member of an
assessment appeals board, the member whose term has expired shall
continue to serve until such time as a new member takes office.
(e) A member whose term has expired may continue to serve for up
to 60 days after the expiration of such term with respect to matters
on which the assessment appeals board had commenced hearing prior to
the expiration of the member's term.
1623.1. As an alternative to the nomination and selection procedure
provided in Section 1623, the board of supervisors may, by
ordinance, provide that it shall appoint the members and alternates
of the assessment appeals board, upon the expiration of any term of
office or the occurrence of a vacancy on such board. Any person so
appointed shall meet the eligibility requirements of Section 1624 or
1624.05, whichever is applicable.
1624. (a) A person is not eligible for nomination for membership on
an assessment appeals board unless he or she meets one of the
following criteria:
(1) Has a minimum of five years professional experience in this
state as a certified public accountant or public accountant, a
licensed real estate broker, an attorney, a property appraiser
accredited by a nationally recognized professional organization, or a
property appraiser certified by the Office of Real Estate
Appraisers, or a property appraiser certified by the State Board of
Equalization.
(2) Is a person who the nominating member of the board of
supervisors has reason to believe is possessed of competent knowledge
of property appraisal and taxation.
(b) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board
in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.01. (a) On and after January 1, 2001, any person newly
selected for membership on, or newly appointed to be a member of, an
assessment appeals board shall complete the training described in
subdivision (a) of Section 1624.02 prior to the commencement of his
or her term on the board or as soon as reasonably possible within one
year thereafter.
(b) A member of an assessment appeals board who does not complete
the training required by this section in the time permitted shall
complete that training within 60 days of the date of the notice by
the clerk advising the member that his or her failure to complete the
training constitutes resignation by operation of law. If the member
fails to comply within 60 days of the notice by the clerk, the member
shall be deemed to have resigned his or her position on the board.
Notwithstanding the provisions of this section, a board member may
continue to retain his or her position on the board in order to
complete all appeal hearings to which the member is assigned and
which commenced prior to the date of resignation pursuant to this
subdivision.
1624.02. (a) Every person newly selected for membership on or newly
appointed to be a member of, an assessment appeals board shall
successfully complete a course of training conducted by either the
State Board of Equalization or by the county at county option.
Training shall include, but not be limited to, an overview of the
assessment process, elements in the conduct of assessment appeal
hearings, and important developments in case and statutory law and
administrative rules. The curriculum for the course of training
provided by the State Board of Equalization shall be developed in
consultation with county boards of supervisors, administrators of
assessment appeals boards, assessors, and local property taxpayer
representatives. The curriculum for the course of training provided
by counties shall be developed in consultation with the State Board
of Equalization, assessors, and local property taxpayer
representatives and subject to final approval by the State Board of
Equalization. Training by the State Board of Equalization shall be
conducted regionally. For purposes of this section, the term
"successfully complete" shall include full-time attendance at the
course of training and a person's receiving a certificate of
completion given by the entity conducting the training at the
conclusion of the course of training.
(b) There shall be no charge to counties for training conducted by
the State Board of Equalization pursuant to this section.
1624.05. (a) A person shall not be eligible for nomination for
membership on an assessment appeals board unless he or she has a
minimum of five years' professional experience in this state as one
of the following: certified public accountant or public accountant,
licensed real estate broker, attorney, property appraiser accredited
by a nationally recognized professional organization, property
appraiser certified by the Office of Real Estate Appraisers, or
property appraiser certified by the State Board of Equalization.
(b) Notwithstanding the provisions of subdivision (a), a person
shall be eligible for nomination for membership on an assessment
appeals board if, at the time of the nomination, he or she is a
current member of an assessment appeals board.
(c) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(d) This section shall apply only to an assessment appeals board
in a county with a population of 200,000 or more.
(e) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
1624.1. No person shall be qualified to be a member of an
assessment appeals board who has, within the three years immediately
preceding his or her appointment to that board, been an employee of
an assessor's office.
1624.2. No member of an assessment appeals board shall knowingly
participate in any assessment appeal proceeding wherein the member
has an interest in either the subject matter of or a party to the
proceeding of such nature that it could reasonably be expected to
influence the impartiality of his judgment in the proceeding.
Violation of this section shall be cause for removal under Section
1625 of this code.
1624.4. (a) The party affected by an equalization proceeding or his
or her agent, or the assessor, may make and file with the clerk of
the assessment appeals board in which the proceeding is pending a
written statement objecting to the hearing of a matter before a
member of the board, and setting forth the facts constituting the
ground of the disqualification of the member. Copies of the written
statement shall be served by the presenting party on each party in
the proceeding and on the board member alleged in the statement to be
disqualified.
(b) Within 10 days after the filing of the statement, or within 10
days after the service of the statement as provided in subdivision
(a), whichever is later, the board member alleged therein to be
disqualified may file with the clerk his or her consent in writing
that the action or proceeding be tried before another member, or may
file with the clerk his or her written answer admitting or denying
any or all of the allegations contained in the statement and setting
forth any additional fact or facts material or relevant to the
question of his or her disqualification. The clerk shall transmit a
copy of the member's consent or answer to each party who shall have
appeared in the proceeding. Every statement and every answer shall be
verified by oath in the manner prescribed by Section 446 of the Code
of Civil Procedure for the verification of pleadings. The statement
of a party objecting to the member on the ground of the member's
disqualification, shall be presented at the earliest practicable
opportunity, after discovery of the facts constituting the ground of
the member's disqualification, and in any event before the
commencement of the hearing of any issue of fact in the proceeding
before the member.
(c) No member of the board, who shall deny his or her own
disqualification, shall hear or pass upon the question of the
disqualification. The question of the member's disqualification shall
be heard and determined by some other member agreed upon by the
parties who have appeared in the proceeding, or, in the event of
their failing to agree, by a member assigned to act by the clerk.
Within five days after the expiration of the time allowed by this
section for the member to answer, the clerk shall assign a member,
not disqualified, to hear and determine the matter of the
disqualification.
1625. Any member of an assessment appeals board may be removed for
cause by the board of supervisors.
1626. The board of supervisors of any county which has created one
or more assessment appeals boards may discontinue all of said boards
effective on the first Monday in September, subject to any such board
continuing to function until matters pending before it have been
disposed of. If all of such boards have been discontinued, no new
board or boards may be created to function prior to the next
succeeding first Monday in September. Notwithstanding the foregoing,
the board of supervisors of any such county may increase, or may
decrease to not less than one, the number of such boards, effective
from and after the next succeeding first Monday in September,
provided that any board so discontinued shall continue to function
until matters pending before it have been disposed of.
1626.1. Notwithstanding Section 1623, the board of supervisors of
any county which has one or more assessment appeals boards in
existence pursuant to this article may by ordinance increase the
number of such boards effective from and after the first Monday in
October and such boards shall remain in existence until discontinued
under the provisions of Section 1626, but in no event shall the term
of office of any member of the board exceed three years. Each term of
office shall expire in a different calendar year.
1628. The clerk of the board of supervisors shall be clerk of the
assessment appeals boards and keep a record of their proceedings. He
shall perform the same duties in connection with their proceedings as
he is required by law to perform in connection with the proceedings
of the county board of equalization.
1630. (a) Any real property owner the use of whose land is subject
to an enforceable restriction placed upon it by a local agency may
apply to the governing body of the local agency for a written
statement declaring the present intention of the governing body to
refrain from removing or modifying any such restriction in the
predictable future.
(b) The written statement of intention may be granted or denied by
the governing body at its discretion. A reasonable fee not to exceed
ten dollars ($10) may be charged for each such statement.
(c) The written statement may be presented to the county board of
equalization as evidence that a restriction on the use of the
taxpayer's land exists and that such restriction should be considered
in assessing the value of the land.
(d) The written statement shall constitute a rebuttable
presumption that the governing body does not intend to remove or
modify the restriction in the predictable future.
