There shall be one assessment appeals board named "Placer County assessment appeals board."
(Prior code § 2.3210; Ord. 5677-B § 1, 2012)
The county board of supervisors elects to appoint directly the members of the assessment appeals board. The assessment appeals board shall consist of five members. Each supervisor shall nominate one member to the appeals board subject to the majority vote of the board of supervisors.
(Prior code § 2.3220; Ord. 5677-B § 2, 2012)
The terms of the five appointments to the assessment appeals board shall commence immediately upon appointment. The term of office shall be three years, with terms assigned in such a manner that the terms of no more than two offices shall expire in any one year. Approval of each member shall be by majority vote of the board of supervisors.
(Prior code § 2.3240; Ord. 5677-B § 3, 2012)
The county adopts the procedures as set forth in Chapter 1 of Part 3 of Division 1 of the Revenue and Taxation Code Sections (Cal Rev. and Taxation Code Section 1620 et seq.) and the Property Taxes Law Guide (Title 18 of the California Code of Administrative Regulations) as they currently exist and as they may be amended in the future.
(Prior code § 2.3250; Ord. 5677-B § 4, 2012)
Each member of the assessment appeals board shall be compensated in an amount as authorized by resolution of the board of supervisors.
(Prior code § 2.3260)
A. 
The assessment appeals board equalizes the assessment of property on the local tax roll by determining the full value of individual properties on a case-by-case basis. This is accomplished by lowering, sustaining, or increasing upon application, or increasing after giving notice when no application has been filed, individual assessments.
B. 
The assessment appeals board shall meet on the third Monday of July of each year to equalize the roll and shall thereafter meet until the business of equalization is disposed of. Generally, said meetings shall be held at the Administration Building, board of supervisors' hearing room, 175 Fulweiler Avenue, Auburn, California, 95603, unless otherwise noticed. At the meeting held on the third Monday of July, the board shall elect its chairs and review its rules and procedures for any needed amendments. As part of its responsibility to meet and equalize the roll the board shall determine and set its regular meetings. The board may set special meetings at such time and place as may be necessary.
C. 
The meetings of the assessment appeals board shall be open and public and shall be subject to the Ralph M. Brown Act, Government Code Section 54950 et seq., to the extent allowed by the Revenue and Taxation Code. In the event a provision of the Revenue and Taxation Code conflicts, that provision of the Revenue and Taxation Code shall prevail. A member of the public shall not have standing to provide testimony in a hearing in which they are not a party or are not called as a witness by one of the parties.
(Prior code § 2.3270; Ord. 5677-B § 5, 2012; Ord. 5678-B § 2, 2012)
The clerk of the board of supervisors, or designee, shall be the clerk of the assessment appeals board and shall keep records of all proceedings. The clerk shall perform the same duties in connection with the assessment appeals board as is required by law to be performed in connection with proceedings of the county board of equalization.
(Prior code § 2.3280)
The decision of the assessment appeals board is final and shall not be appealed to the Placer County board of supervisors.
(Prior code § 2.3290)