Section 1624 Of Article 1.5. Equalization By Assessment Appeals Board From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 1.5.
1624
. (a) A person is not eligible for nomination for membership on
an assessment appeals board unless he or she meets one of the
following criteria:
(1) 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, or a property appraiser certified by the State Board of
Equalization.
(2) 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.
(b) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board
in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.