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 1622.6

1622.6. Application for equalization by member or alternate. (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described in Section 1612.7 represents his or her spouse, parent, or child, shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members appointed by order of the presiding judge of the superior court in the county in which the application is filed.

(2) A special alternate assessment appeals board member may hear only the application for equalization set forth in the superior court order appointing the member.

(3) A person shall be eligible for appointment as a special alternate assessment appeals board member if he or she meets the criteria and files the documentation described in subdivisions (a) and (b) of Section 1624, subject to the prohibitions described in Sections 1624.1 and 1624.2.

(b) (1) Notwithstanding subdivision (a), at the discretion of the clerk of the board, the applications may be heard before a special alternate board formed pursuant to this subdivision consisting of three special alternate assessment appeals board members who are qualified and in good standing in another county in California.

(2) The special alternate board may hear only the application for equalization set forth in the transmittal document prepared by the clerk of the board of the county in which the application is filed.

(3) Each appeals board member on the special alternate board shall be in good standing in his or her county. A board member is in good standing if he or she is actively serving as an assessment appeals board member in his or her county.

History.—Added by Stats. 1973, Ch. 851, p. 1518, in effect September 25, 1973, which provided in Sec. 2 no state payment to local government because of the act. Stats. 1990, Ch. 974, in effect January 1, 1991, substituted "1603" for "1607" after "Section" in the first paragraph, substituted "meets the . . . 1624" for "is a person the presiding judge of the superior court has reason to believe is possessed of competent knowledge of property appraisal and taxation" after "and who" in the third paragraph, and deleted "of this code" after "1624.2" in the fourth paragraph. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added ", or an application in which that member represents his or her spouse, parent, or child," in the first sentence of the first paragraph, added the first sentence and substituted "the" for "such" in the former first sentence in the second paragraph, and deleted "is a resident of the county in which the application is filed and who" after "member who" in the first sentence of the third paragraph. Stats. 2009, Ch. 477 (AB 824), in effect January 1, 2010, designated the former first paragraph as paragraph (1) of subdivision (a), and substituted "person described in Section 1612.7" for "member or alternate member of an assessment appeals board" after "by a" and substituted "a person described in Section 1612.7" for "that member" after "application in which" in the first sentence therein, designated the former second paragraph as paragraph (2) thereof, and deleted the former first sentence therein, which provided that "A member or alternate member of an assessment appeals board shall notify the clerk immediately upon filing an application on his or her own behalf, or upon his or her decision to represent his or her spouse, parent, or child in an assessment appeal matter.", and deleted "or applications" after "the application" in the former second sentence therein, designated the former third paragraph as paragraph (3) thereof, and substituted "A" for "Any" before "person shall", and substituted "if he or she meets the criteria . . . in Sections 1624.1 and 1624.2." for "who meets the qualifications set forth in 1624." therein, and deleted the former forth paragraph thereof, which provided that "Sections 1624.1 and Section 1624.2 shall be applicable to the appointment of a special assessment appeals board member."; 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".