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

1624. Eligibility. (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:

(1) Has a minimum of five years professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the Office of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization.

(2) Is 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.

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

(c) This section shall apply only to an assessment appeals board in a county with a population of less than 200,000.

(d) 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.—Added by Stats. 1990, Ch. 974, in effect January 1, 1991. Stats. 1999, Ch. 942 (SB 1234), in effect January 1, 2000, deleted subdivision designation letter (a) before "A person", substituted "is not" for "shall not be" before "eligible for", and added "meets one of the following criteria:" after "he or she" in the first sentence of the first paragraph; created subdivision (a) with the balance of the former first sentence commencing with "Has a minimum", deleted "one of the following:" after "this state as", added "a" before "certified public", added "a" before "licensed real", added "an" before "attorney", added "a" before "property appraiser", and added "a property appraiser certified by the Office of Real Estate Appraisers." after "organization, or" therein; created subdivision (b) with the balance of the former first sentence commencing with "Is a person who"; and deleted former subdivision (b), which provided that this section became operative on January 1, 1996. Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005, lettered the former first paragraph as new subdivision (a), designated former subdivision (a) as paragraph (1) and added ", or a property appraiser certified by the State Board of Equalization" after "Real Estate Appraisers" in the first sentence and designated former subdivision (b) as paragraph (2) and added new subdivision (b), (c) and (d).

* 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".