Note: For statutory provisions pertaining to assessment appeals boards, see Rev. & Tax. Code § 1620 et seq.
There is hereby established in the County, pursuant to Section 9.5 of Article XIII of the Constitution, three Assessment Appeals Boards numbered one, two and three respectively.
(Ord. 994 § 1, 1968; SCC 1065 § 1, 1997)
Each Assessment Appeals Board shall consist of three members and one alternate selected in the manner prescribed by Section 1622.1 of the Revenue and Taxation Code. They shall serve for the terms, and vacancies shall be filled, in the manner prescribed by law.
(Ord. 994 § 2, 1968)
Except as otherwise provided in Chapter 2.45, the Assessment Appeals Boards shall constitute the Board of Equalization for Sacramento County and shall equalize the valuation of taxable property in Sacramento County in the manner provided in the Constitution, the laws of this state and the Rules of Procedure adopted by the Board of Supervisors of the County.
(Ord. 994 § 3, 1968; SCC 0755 § 2, 1989; SCC 0912 § 1, 1993)
Meetings shall be held at the call of the Clerk of the Assessment Appeals Boards.
(Ord. 994 § 4, 1968)
Each member or alternate member of an Assessment Appeals Board shall receive two hundred dollars for each full day that such member or alternate member is called to serve and does serve; provided, however, that such compensation shall be limited to one hundred dollars for each member or alternate member who serves a half day or less. No allowance is payable for mileage or meals.
(Ord. 994 § 5, 1968; SCC 1148 § 1, 1999)
The Clerk of the Board Of Supervisors shall be the Clerk of the Assessment Appeals Boards. The Clerk shall furnish all necessary clerical assistance except as provided in Section 2.44.070.
(Ord. 994 § 6, 1968)
The Auditor of the County shall be responsible to furnish assistance necessary to compute full cash (appraised or market) and assessed values as indicated by the assessment appeals boards and prior to final determination by such boards.
(Ord. 994 § 7, 1968)
County counsel shall provide legal advice to the Assessment Appeals Boards.
(Ord. 994 § 8, 1968)