The three tax appeals boards heretofore created by this section pursuant to Section 9.5 of Article XIII of the Constitution, are hereby continued as assessment appeals boards. (Ord. 9260 § 2 (part), 1967: Ord. 8775 § 1 (part), 1965: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.5, 1942.)

The assessment appeals boards shall be designated as assessment appeals board No. 1, assessment appeals board No. 2, and assessment appeals board No. 3. (Ord. 9260 § 2 (part), 1967: Ord. 8775 § 1 (part), 1965: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.6, 1942.)

A. In addition to the assessment appeals boards created by Section 2.44.010, there are created two additional assessment appeals boards, which shall be designated assessment appeals board No. 4 and assessment appeals board No. 5.
B. Each assessment appeal board shall be constituted, and members selected, compensated and perform the duties in the same manner as for other assessment appeals boards. (Ord. 94-0013 § 1 (part), 1994: Ord. 11531 § 1, 1977; Ord. 11414 § 1, 1976: Ord. 4099 Art. 5-A § 117.15, 1942.)

A. Five temporary assessment appeals boards are also created, which shall be designated assessment appeals boards Nos. 6, 7, 8, 9 and 10, respectively. No members shall be appointed to the temporary boards.
B. The clerk of the assessment appeals boards may assign one or more members, including alternates, from assessment appeals boards Nos. 1, 2, 3, 4 and 5 to serve temporarily as members of assessment appeals boards Nos. 6, 7, 8, 9 and 10 when, at the discretion of the clerk, such temporary assignment will more efficiently serve the needs of the boards. A temporary assessment appeals board shall consist of three members assigned by the clerk. (Ord. 96-0001 § 1, 1996.)

All reference to a tax appeals board in any form, petition or other document of any kind shall be deemed to be a reference to an assessment appeals board. (Ord. 9260 § 3, 1967: Ord. 4099 Art. 5-A § 117.13, 1942.)

A. Each assessment appeals board created by Section 2.44.010 shall consist of three regular members and one alternate member who shall be selected in the manner and for the terms prescribed by law. The first person selected as an alternate member shall serve on assessment appeals board No. 1; the second person so selected shall serve on assessment appeals board No. 2; the third person so selected shall serve on assessment appeals board No. 3.
B. Each additional assessment appeals board created by Section 2.44.030 shall consist of three regular members and one alternate member who shall be selected in the manner and for the terms prescribed by law. The first person selected as an alternate member shall serve on assessment appeals board No. 4 and the second person so selected shall serve on assessment appeals board No. 5.
C. In addition to the number of alternate members provided in subsections A and B of this section, one additional alternate member may be appointed to each assessment appeals board in the manner and for the terms prescribed by law. The first person selected as a second alternate member shall serve on assessment appeals board No. 1; the second person so selected shall serve on assessment appeals board No. 2; the third person so selected shall serve on assessment appeals board No. 3; the fourth person so selected shall serve on assessment appeals board No. 4; the fifth person so selected shall serve on assessment appeals board No. 5.
D. In addition to the number of alternate members provided in subsections A, B and C of this section, two additional alternate members may be appointed to each assessment appeals board in the manner and for the terms prescribed by law. The first and second persons selected as third and fourth alternate members shall serve on assessment appeals board No. 1; the third and fourth persons so selected shall serve on assessment appeals board No. 2; the fifth and sixth persons so selected shall serve on assessment appeals board No. 3; the seventh and eighth persons so selected shall serve on assessment appeals board No. 4; the ninth and tenth persons so selected shall serve on assessment appeals board No. 5. (Ord. 95-0002 § 1, 1995: Ord. 94-0021 § 1, 1994: Ord. 94-0013 § 1 (part), 1994: Ord. 9307 § 1 (part), 1967: Ord. 9260 § 2 (part), 1967: Ord. 8775 § 1 (part), 1965: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.7, 1942.)

Upon the expiration of the term of any member or alternate to an assessment appeals board, or the occurrence of a vacancy of a member or alternate to an assessment appeals board, the board of supervisors shall fill such office or vacancy by appointment. (Ord. 89-0114 § 1, 1989)

It shall be the duty of the assessment appeals boards to equalize the valuation of the taxable property within the county for the purposes of taxation in the manner and subject to the limitations contained in Sections 9 and 9.5 of Article XIII of the Constitution. (Ord. 9260 § 2 (part), 1967: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.8, 1942.)

The duties of alternate members of the assessment appeals board are set forth in Section 1622.5 of the Revenue and Taxation Code. (Ord. 9307 § 2, 1967: Ord. 4099 Art. 5-A § 117.14, 1942.)

Two members of an assessment appeals board constitute a quorum for the transaction of business. No act of the board shall be valid or binding unless not less than two members concur therein. (Ord. 9307 § 1 (part), 1967: Ord. 9260 § 2 (part), 1967: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.10, 1942.)

The compensation of members of assessment appeals boards shall be as specified in the salary ordinance. (Ord. 9260 § 2 (part), 1967: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.9, 1942.)

The clerk of the board of supervisors is clerk of the assessment appeals boards, and the assessment appeals boards administrator. (Ord. 9260 § 2 (part), 1967: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.11, 1942.)

The clerk of the assessment appeals boards and the assessment appeals boards administrator shall perform those duties prescribed for the clerk of the assessment appeals boards in Article 1.5 (commencing with Section 1620) of Chapter 1, Part 3, Division 1, of the Revenue and Taxation Code, and shall:
A. Appoint all employees in the department of the board of supervisors who are to perform any duties in connection with the assessment appeals boards proceedings;
B. Fix the time and place of sessions of each of the assessment appeals boards, and in so doing shall equalize as far as possible the number and length of sessions of such boards;
C. Calendar all petitions or applications to be heard by the assessment appeals boards and notify all petitioners of the time and place fixed for such hearings. (Ord. 9260 § 2 (part), 1967: Ord. 8519 § 1 (part), 1963: Ord. 4099 Art. 5-A § 117.12, 1942.)

The fee for preparation of findings of fact for cases before the assessment appeals board shall be $181.00 per parcel or no more than $181.00 for findings dealing with contiguous parcels or assessments involving the same issues, testimony and owners. (Ord. 90-0084 § 1, 1990: Ord. 84-0133 § 1, 1984.)