Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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 1622.5

1622.5. Alternate members. In any county in which two or more boards have been created and are functioning:

(a) The clerk of the assessment appeals boards may assign one or more members from one board to serve temporarily as members of another board, and

(b) The board of supervisors may appoint alternate members for each board. Whenever any regular member of a board is temporarily unable to act as a member of the board, an alternate member may sit on the board and shall have the same authority to act as a regular member. Where such alternate member is likewise temporarily unable to act the clerk may assign an alternate member of the same board or of any other board to act as a member of the board and such alternate member may sit on the board and shall have the same authority to act as a regular member.

In any county in which one board has been created and is functioning the board of supervisors may appoint alternate members for the board. Whenever any regular member of the board is temporarily unable to act as a member of the board, an alternate member may sit on the board and shall have the same authority to act as a regular member.

History.—Added by Stats.1965, p. 1839, in effect September 17, 1965. Stats. 1967, p. 2217, in effect November 8, 1967, added the second paragraph. Stats. 1968, p. 1462, in effect November 13, 1968, substituted "during the temporary absence of the regular member of such other board" for "in order to complete a quorum" in subdivision (a) and added the third sentence of subdivision (b) relating to the assignment of alternate members of other boards. Stats. 1969, p. 2842, in effect November 10, 1969, applicable to equalization proceedings for the 1970–71 assessment year and thereafter, substituted "one or more members" for "a member" in subdivision (a), added "of the same board" after "member" in the third sentence of subdivision (b), and substituted "members" for "member" where necessary.

* 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".