California Revenue and Taxation Code 1624.05 – (a) A person shall not be eligible for nomination for membership …
(a) A person shall not be eligible for nomination for membership on an assessment appeals board unless they have 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 Bureau of Real Estate Appraisers, or property appraiser certified by the State Board of Equalization.
(b) Notwithstanding subdivision (a), a person shall be eligible for nomination for membership on an assessment appeals board if, at the time of the nomination, they are a current member of an assessment appeals board.
Terms Used In California Revenue and Taxation Code 1624.05
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(c) Notwithstanding subdivision (a), a person shall also be eligible for nomination for membership on an assessment appeals board for the County of Los Angeles if the person has a minimum of five years’ professional experience in this state in a real estate field, including, but not limited to, business accounting and taxation, land use and urban planning, real estate development or investment analysis, and real estate banking or financing.
(d) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.
(e) This section shall apply only to an assessment appeals board in a county with a population of 200,000 or more.
(f) County population estimates conducted by the Department of Finance pursuant to § 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.
(Amended by Stats. 2021, Ch. 418, Sec. 1. (AB 1203) Effective January 1, 2022.)