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 1624.4

1624.4. Objection to board member. (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment appeals board in which the proceeding is pending a written statement objecting to the hearing of a matter before a member of the board, and setting forth the facts constituting the ground of the disqualification of the member. Copies of the written statement shall be served by the presenting party on each party in the proceeding and on the board member alleged in the statement to be disqualified.

(b) Within 10 days after the filing of the statement, or within 10 days after the service of the statement as provided in subdivision (a), whichever is later, the board member alleged therein to be disqualified may file with the clerk his or her consent in writing that the action or proceeding be tried before another member, or may file with the clerk his or her written answer admitting or denying any or all of the allegations contained in the statement and setting forth any additional fact or facts material or relevant to the question of his or her disqualification. The clerk shall transmit a copy of the member's consent or answer to each party who shall have appeared in the proceeding. Every statement and every answer shall be verified by oath in the manner prescribed by Section 446 of the Code of Civil Procedure for the verification of pleadings. The statement of a party objecting to the member on the ground of the member's disqualification, shall be presented at the earliest practical opportunity, after discovery of the facts constituting the ground of the member's disqualification, and in any event before the commencement of the hearing of any issue of fact in the proceeding before the member.

(c) No member of the board, who shall deny his or her own disqualification, shall hear or pass upon the question of the disqualification. The question of the member's disqualification shall be heard and determined by some other member agreed upon by the parties who have appeared in the proceeding, or, in the event of their failing to agree, by a member assigned to act by the clerk. Within five days after the expiration of the time allowed by this section for the member to answer, the clerk shall assign a member, not disqualified, to hear and determine the matter of disqualification.

History.—Added by Stats. 1973, Ch. 608, p. 1129, in effect January 1, 1974. Stats. 1996, Ch. 1087, in effect January 1, 1997, added subdivision letter designation "(a)" before "The party affected" in the former first paragraph; added subdivision letter designation "(b)" before "Within 10 days", substituted "the" for "any such" after "the filing of", substituted "within 10 days" for "10 days" after "statement, or", substituted "the statement as provided in subdivision (a), whichever is later" for "such statement as above provided, whichever is later in time" after "the service of", substituted "his or her disqualification." for "his disqualifications." after "the question of", deleted "forthwith" after "The clerk shall", substituted "the member's consent" for "such consent" after "transmit a copy of", substituted "Every statement and every answer" for "Every such statement and every such answer," after "in such proceeding.", substituted "the member's disqualification" for "his disqualification" after "the ground of", and deleted "his appearance and" after "practical opportunity, after", in subdivision (b); added subdivision letter designation "(c)" before "No member of", substituted "his or her own disqualification" for "his disqualification", substituted "the question of the disqualification. The" for "the question of his own disqualification; but in every such case, the", substituted "clerk. Within" for "board of supervisors, and if the parties fail to agree upon a member to determine the question of the disqualification, within" after "member assigned to act by the", substituted "by this section" for "herein" after "the time allowed", substituted "the clerk shall assign a member, not disqualified, to hear and determine the matter of disqualification." for "it shall be the duty of the clerk then to notify the board of supervisors of that fact; and it shall be the duty of the board of supervisors forthwith, upon receipt of notice from the clerk, to assign some other member, not disqualified, to hear and determine the question." after "member to answer," in subdivision (c); substituted "his or her" for "his" throughout the text, and substituted "the" for "such" throughout the text.

* 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".