Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0010

190.0010 Alternate Assessment Appeals Board. The provisions to appoint an alternative assessment appeals board, pursuant to Revenue and Taxation Code section 1622.6 for persons listed in section 1612.7, may not be used to hear an application for a reduction in assessment when the applicant is also a current member of the county board of supervisors that sits as the county board of equalization because a member of a board of supervisors, which also sits as the county board of equalization, is not a person listed in section 1612.7. A member of a board of supervisors is not an "assessment hearing officer" as used in section 1612.7. An "assessment hearing officer" is a specific position appointed by a county board of supervisors and would not include any member of the board of supervisors unless so appointed. Thus, an appeal by a member of a county board of equalization may be heard by his/her fellow board of supervisors members sitting as the county board of equalization without his participation unless it is legally required. C 9/28/2011.