Pursuant to Article XIII, Section 16 of the Constitution of the state and Sections 1620 et seq. of the Revenue and Taxation Code of the state, an assessment appeals board is created in the county and shall have the power to equalize the valuation of taxable property in the county for the purpose of taxation in the manner provided for in Article XIII, Section 1 et seq. of the Constitution of the state. All general laws pertaining to county boards of equalization shall be applicable to the assessment appeals board. The board of supervisors may, by resolution, adopt rules and regulations to govern the assessment appeals board when equalizing; and the assessment appeals board may adopt such other rules, not inconsistent therewith, as it may find necessary. The various departments of the county shall provide such clerical and other assistance to the assessment appeals board as required by law and as may be necessary to facilitate its work.
(Prior code §2-170; Ord. CS 26 §1, 1983)
Candidates for membership on the assessment appeals board must have a minimum of five years' professional experience in the 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), or as a person possessed with competent knowledge of appraisal and taxation.
(Prior code §2-171)
The compensation for each member of the assessment appeals board shall be fixed by resolution of the board of supervisors.
(Prior code §2-172)
The county board of supervisors shall directly appoint the members and the alternate members of the assessment appeals board. Approval of each member or alternate member shall be by a majority vote of the board of supervisors.
(Prior code §2-173)
Pursuant to Section 16 of Article XIII of the California Constitution, the board of supervisors hereby adopts a nonrefundable fee in the amount of thirty dollars for the clerk's services associated with the processing of each application for changed assessment filed with the Stanislaus County assessment appeals board. This fee will take effect on July 2, 2008. Filing fees are not refunded, but may be waived where the applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68511.3.
(Ord. CS 1038 §1, 2008)
Pursuant to Revenue and Taxation Code Section 1611.5 (State Property Tax Rule 308(a)), a reasonable fee may be imposed by the county to cover the expense of preparing findings and conclusions. The written findings of fact are required by applicable law to fairly and fully disclose the board's determination of all material points raised by the party in his or her petition and at the hearing, including a statement of the method or methods of valuation used in appraising the property. The board of supervisors hereby adopts the assessment appeals board fee for written findings of fact in the amount of one hundred dollars per parcel for owner-occupied single family residences and for all other parcels one hundred dollars per parcel, or personal property, plus two hundred fifty dollars per hour after the first hour spent by the assessment appeals board and/or counsel in preparation, review, or approval of findings.
(Ord. CS 1038 §1, 2008)