Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.5. Equalization by Assessment Appeals Boards*

Section 1624.02

1624.02. Training by the State Board of Equalization. (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course of training conducted by either the State Board of Equalization or by the county at county option. Training shall include, but not be limited to, an overview of the assessment process, elements in the conduct of assessment appeal hearings, and important developments in case and statutory law and administrative rules. The curriculum for the course of training provided by the State Board of Equalization shall be developed in consultation with county boards of supervisors, administrators of assessment appeals boards, assessors, and local property taxpayer representatives. The curriculum for the course of training provided by counties shall be developed in consultation with the State Board of Equalization, assessors, and local property taxpayer representatives and subject to final approval by the State Board of Equalization. Training by the State Board of Equalization shall be conducted regionally. For purposes of this section, the term "successfully complete" shall include full-time attendance at the course of training and a person's receiving a certificate of completion given by the entity conducting the training at the conclusion of the course of training.

(b) There shall be no charge to counties for training conducted by the State Board of Equalization pursuant to this section.

History.—Added by Stats. 1990, Ch. 974, in effect January 1, 1991. Stats. 1999, Ch. 942 (SB 1234), in effect January 1, 2000, added subdivision designation (a) before "Every", added "person newly selected for membership on or newly appointed to be a", after "Every", added a comma after "member of", substituted "shall" for "is encouraged to and may" after "appeals board", and substituted "conducted by either the State Board of Equalization or by the county at county option" for "developed and conducted by the State Board of Equalization" after "course of training" in the first sentence, added "elements in the conduct of assessment appeal hearings," after "assessment process", subsitututed "important" for "new" before "developments in case", and deleted the comma after "statutory law" in the second sentence, substituted "provided" for "shall be developed" after "course of training", added "shall be developed" after "Board of Equalization", substituted "supervisors," for "supervisors and" after "county boards of", and added the balance of the sentence after "assessment appeals boards," in the third sentence, added the fourth and fifth sentences, and substituted "certificate of completion given by the entity conducting the training" for "passing grade in an examination given by the State Board of Equalization" after "person's receiving a" in the former fourth sentence in the first paragraph therein; and added subdivision (b).

* Added by Stats. 1961, p. 1382, operative Nov. 6, 1962, on adoption of Section 9.5 of Article XIII of the Constitution. Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, substituted "Assessment Appeals Boards" for "Tax Appeals Boards".