Sec. 2-34. - Establishment of boards and hearing officers.
Sec. 2-35. - Members and alternate members of the assessment appeals board.
Sec. 2-36. - Qualifications for membership.
Sec. 2-37. - Jurisdiction and duties of assessment appeals board.
Sec. 2-38. - Jurisdiction and duties of assessment hearing officer.
Sec. 2-40. - Clerical assistance.
Sec. 2-42. - Rules of procedure.
Sec. 2-34. - Establishment of boards and hearing officers.
Pursuant to the provisions of Section 16 of Article XIII of the California Constitution, an assessment appeals board is created and established for Sonoma County. Pursuant to Revenue and Taxation Code Sections 1636 through 1640, the position of Sonoma County assessment hearing officer is hereby established.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-35. - Members and alternate members of the assessment appeals board.
The assessment appeals board shall consist of three (3) members who shall be appointed and reappointed directly by the board of supervisors for terms as provided by law. The board of supervisors shall appoint and reappoint directly alternate members for terms as provided by law for regular members of the assessment appeals board. An alternate member shall serve whenever any regular member is temporarily unable to act as a member of the board.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-36. - Qualifications for membership.
A person shall not be eligible for nomination for membership on the assessment appeals board or as an assessment hearing officer unless he or she has a minimum for five (5) years professional experience in this state of one of the following: certified public accountant or public accountant; licensed real estate broker; attorney; property appraisers accredited by a nationally recognized professional organization; or 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.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-37. - Jurisdiction and duties of assessment appeals board.
The assessment appeals board shall constitute the board of equalization for Sonoma County and shall have the power to equalize the valuation of taxable property within the county for the purpose of taxation, as provided by applicable law.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-38. - Jurisdiction and duties of assessment hearing officer.
The assessment hearing officer shall conduct hearings on applications as authorized by Section 1637 of the Revenue and Taxation Code, within limits established by resolution of this board. Upon completing of the hearing, the hearing officer shall prepare a written report and recommendation setting forth his or her conclusions. The recommendation of the hearing officer shall be adopted as the final determination of the assessment appeals board, pursuant to Revenue and Taxation Code Sections 1640 and 1641.
(Ord. No. 4859 § 1, 1995.)
Compensation for members of the assessment appeals board shall be established by this board in the salary resolution for the county of Sonoma. Compensation for assessment hearing officers shall be at the same rate as compensation for assessment appeals board members.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-40. - Clerical assistance.
The clerk of the board of supervisors shall be the clerk of the assessment appeals board, keep a record of the proceedings, shall provide such clerical assistance as the assessment appeals board may require, and shall otherwise perform those duties prescribed by law for the clerk of the assessment appeals board. At the conclusion of a hearing conducted by the assessment hearing officer, the clerk shall transmit copies of the hearing officer's report and recommendation to the parties specified in Revenue and Taxation Code Section 1640, in the manner specified in that section.
(Ord. No. 4859 § 1, 1995.)
The county counsel shall, upon request, provide such legal assistance to the assessment appeals board and assessment hearing officer, as such counsel determines is appropriate and necessary.
(Ord. No. 4859 § 1, 1995.)
Sec. 2-42. - Rules of procedure.
All proceedings before the assessment appeals board and before the assessment hearing officer shall be conducted in accordance with the rules relating to local equalization as set forth in Title 18 of the Code of California Regulations, as well as such local rules as the board of supervisors may prescribe.
(Ord. No. 4859 § 1 (part), 1995: Ord. No. 2061 § 1.)