(A) 
The Board shall consist of three members, residents of the County, appointed on an at-large basis by the Board of Supervisors. Alternate members may be appointed pursuant to the restrictions of Revenue and Taxation Code Section 1622.5.
(B) 
As mandated by Revenue and Taxation Code Section 1624.05, a person shall not be eligible for nomination for membership on the Assessment Appeals Board unless that person has a minimum of five years' professional experience in California 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.
(C) 
As mandated by Revenue and Taxation Code Section 1624.1, no person shall be qualified to be a member of the Assessment Appeals Board who has, within three years immediately preceding their appointment to the board, been an employee of an assessor's office.
(prior code § 3.09.030; Ord. 2241, 1976; Ord. 5046 § 2, 2009; Ord. 5279 § 14, 2018)
Each member shall serve for a term of three years, beginning on the first Monday in September after appointment to the Board.
(prior code § 3.09.040; Ord. 2241, 1976; Ord. 3620 § 16, 1985; Ord. 5279 § 14, 2018)
(A) 
Staff Support. Pursuant to Revenue and Taxation Code Section 1628, the Clerk of the Board of Supervisors shall be the Clerk of the Assessment Appeals Board and keep a record of its proceedings. In addition, the County Counsel's Office shall provide legal advice to the Board as needed.
(B) 
Attendance of Meetings by Assessor. As required by Revenue and Taxation Code Section 1610.2, the Assessor, in person or through a deputy, shall attend all meetings of the Assessment Appeals Board and may make any statement or produce evidence on matters before the Board.
(C) 
Meetings. Pursuant to Revenue and Taxation Code Section 1604(a)(2), the Assessment Appeals Board shall meet annually, on the third Monday in July, to equalize the assessment of property on the local roll. The Board shall continue to meet for that purpose, from time to time, until the business of equalization is completed.
(D) 
Compensation. Each member of the Assessment Appeals Board shall receive as compensation for services the sum of $200.00 for each day the member is in attendance at a Board meeting.
(prior code § 3.09.050; Ord. 2241, 1976; Ord. 5046 § 3, 2009; Ord. 5279 § 14, 2018; Ord. 5386 § 1, 2021)
Pursuant to Article 13, Section 16 of the California Constitution, the Assessment Appeals Board shall equalize the values of all property on the local assessment roll by adjusting individual assessments.
(prior code § 3.09.020; Ord. 2241, 1976; Ord. 5046 § 4, 2009; Ord. 5279 § 14, 2018)