Individuals are appointed directly to a board by the majority vote of the Board of Supervisors.
Assessment appeals may involve complex issues such as the valuation of large subdivisions in various stages of development, industrial developments, shopping centers, undeveloped land in transition, possessory interests, view site property, and motels and apartments with large vacancy factors. Most persons have limited experience in appraisal matters and, in recognition of that fact, the Legislature enacted eligibility requirements for assessment appeals board members. Section 1624 sets forth the eligibility requirements as follows:
A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:
(a) Has a minimum of five years professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the Office of Real Estate Appraisers.
(b) Is a person who the nominating member of the Board of Supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.
All newly appointed members are required to complete an Assessment Appeals Board Member training course within one year of appointment. The term of office is three years.
To apply for a member position, you must complete an application and submit it to the Clerk of the Board of Supervisors.
