Section 1624.05 Of Article 1.5. Equalization By Assessment Appeals Board From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 1.5.
1624.05
. (a) A person shall not be eligible for nomination for
membership on an assessment appeals board unless he or she has a
minimum of five years' professional experience in this state as one
of the following: certified public accountant or public accountant,
licensed real estate broker, attorney, property appraiser accredited
by a nationally recognized professional organization, property
appraiser certified by the Office of Real Estate Appraisers, or
property appraiser certified by the State Board of Equalization.
(b) Notwithstanding the provisions of subdivision (a), a person
shall be eligible for nomination for membership on an assessment
appeals board if, at the time of the nomination, he or she is a
current member of an assessment appeals board.
(c) Documentation of qualifying experience of appeals board
members shall be filed with the clerk of the board.
(d) This section shall apply only to an assessment appeals board
in a county with a population of 200,000 or more.
(e) 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.