Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

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 1624.05

1624.05. Eligibility; county population in excess of 200,000. (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless he or she has a minimum of five years' professional experience in this state as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, or property appraiser accredited by a nationally recognized professional organization, or property appraiser certified by the Office of Real Estate Appraisers, or property appraiser certified by the State Board of Equalization.

(b) Notwithstanding the provisions of subdivision (a), a person shall be eligible for nomination for membership on an assessment appeals board if, at the time of the nomination, he or she is a current member of an assessment appeals board.

(c) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.

(d) This section shall apply only to an assessment appeals board in a county with a population of 200,000 or more.

(e) County population estimates conducted by the Department of Finance pursuant to Section 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.

History.—Stats. 1999, Ch. 942 (SB 1234), in effect January 1, 2000, relettered the former first paragaph as subdivision (a), and added ", or property appraiser certififed by the Office of Real Estate Appraisers" after "organization" in the first sentence therein; added subdivision (b); relettered former subdivision (a) as subdivision (c) and substituted "200,000" for "1,000,000" after "population of" in the first sentence therein; and relettered former subdivision (b) as subdivision (d) and substituted "of" for "if" after "Section 13073.5" in the first sentence therein. Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005, deleted "or" after "broker, attorney," and after "professional organization," and added ", or property appraiser certified by the State Board of Equalization" after "Real Estate Appraisers"in the first sentence of subdivision (a); added new subdivision (c) and designated former subdivisions (c) and (d) as subdivisions (d) and (e), respectively.

* 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".