Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

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 1624.01

1624.01. Training. (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board shall complete the training described in subdivision (a) of Section 1624.02 prior to the commencement of his or her term on the board or as soon as reasonably possible within one year thereafter.

(b) A member of an assessment appeals board who does not complete the training required by this section in the time permitted shall complete that training within 60 days of the date of the notice by the clerk advising the member that his or her failure to complete the training constitutes resignation by operation of law. If the member fails to comply within 60 days of the notice by the clerk, the member shall be deemed to have resigned his or her position on the board. Notwithstanding the provisions of this section, a board member may continue to retain his or her position on the board in order to complete all appeal hearings to which the member is assigned and which commenced prior to the date of resignation pursuant to this subdivision.

History.—Added by Stats. 1990, Ch. 974, in effect January 1, 1991. Stats. 1999, Ch. 942 (SB 1234), in effect January 1, 2000, substituted "2001" for "1992" after "January 1," substituted "shall" for "is encouraged to and may" after "appeals board", added "subdivision (a) of" after "described in", and substituted "his or her" for "their" after "commencement of" in the first sentence of subdivision (a); and deleted former subdivision (b), which provided that "any person who is a member of an assessment appeals board on or after January 1, 1992, and whose term commenced before January 1, 1992, is encouraged to and may complete training described in Section 1624.02 before January 1, 1993.", 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".