?.>cou, Y > r ".*-<?- " 1 V:'.1 uz'por" A Tradl}lon o{ S(eward9hlp A Comml(ment }o 8eivlce ITo: BOARD OF SUPERVISORS Date: February 27, 2018 NAPA COUNTY COuNSEL Actinp Jeflrey M. Richard, Actinp County Counsel 1195 gs'i 3'a Street, Suite 301 Napa, CA 94559 g%,l From: Susan Ingalls, Paralegal www.co.napa.ca.us Main: (707) 253-4521 Fax: (707) 259-8220 Re: February 27, 2018 BOS Agenda Agenda Item No. 9B l The Ordinance attached to Agenda Item No. 9B of the February 27, 2018 Board of Supervisors agenda have been revised. This Corrective Memo addresses some questions regarding the proposed ordinance. Attached to this memo is a tracked version of the ordinance to show the grammatical corrections and clarification of the procedural issues. Also attached is a clean, final version of the ordinance. California Revenue and taxation Code Section 1622.1 requires a minimum of a three member Assessment Appeals Board (hereinafter?aab") and allows for five member AAB. If a five-member board is appointed, as staff is recommending, the AAB acts as a three-member panel. The Clerk of the AAB determines how the panel for each AAB hearing is selected and wiu be described in detail in the forthcoming proposed AAB Local Rules. The process for removal of an AAB member set forth in Section 2.49.070 of the proposed ordinance will also be described in greater detail in the proposed AAB Local Rules that will be brought before the Board of Supervisors in April of 2018. Revenue and Taxation Code Section 1623 requires that as part of the creation of an AAB, the members' terms be staggered. Revenue and Taxation Code Section 1623 describes how those terms should be staggered. That method is reflected in Section 2.49.060 of the proposed ordinance. Revenue and Taxation Code Section 1624 outlines specific requirements for individuals to serve as AAB members. Revenue and Taxation Code Section 1624 requires either an AAB member has a minimum of five years professional experience in the State of California as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationauy recognized professional organization, a properf5r appraiser certified by the Bureau of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization or allows a member to serve if the Board of Supervisors has reason to believe they has competent knowledge of property appraisal and taxation. For some counties it is customary to have both requirements, which is what staff is recommending. Section 2.49.050 of the proposed ordinance requires new AAB members to complete a State Board of Equalization course as soon as reasonably possible upon taking office and within the first year of their appointtnent. Revenue and Taxation Code Section 1624.02 defines the term?successfully
Board of Supervisors Re: Agenda Item 9B February 27, 2018 Page 2 of 2 complete" as including fuu-time attendance at the course of training and a person's receiving a certificate of completion given by the entity conducting the training at the conclusion of the course of training. The statute also lays out in detail a process for what occurs if the course is not completed. This process will be incorporated into the AAB's forthcoming proposed AAB Local Rules. Finally, it is customary in counties for AAB's to be represented by the County Counsel's office. Staff's recommendation is that a deputy county counsel be assigned to represent the AAB. In other counties on complicated cases or cases where findings are requested, the AAB usually requests the deputy county counsel's presence. Although the AAB would be entitled to have a deputy county counsel available at all hearings if they chose to do so. cc / d / county clerk / name of document.doc
ORDINANCE NO. AN ORDINANCE OF THE NAPA COtJNTY BOARD OF SUPERVISORS, STATE OF CALIFORNIA, ADDING A NEW CHAPTER 2.49 TO ESTABLISH AN ASSESSMENT APPEALS BOARD WHEREAS, the Napa County Board of Supervisors sitting as the Board of Equalization has determined that pursuant to Revenue and Taxation Code Section 1620 that it shall create an assessment appeal board for the county to equalize the valuation of taxable property within the county for the purpose of taxation. The Napa County Board of Supervisors, State of California, ordains as follows: SECTION 1. A new Chapter 2.49 (ASSESSMENT APPEALS BOARD) is hereby added to the Napa County Code to read in full as follows: Chapter 2.49 ASSESSMENT APPEALS BOARD Sections: 2.49.010 2.49.020 2.49.030 2.49.040 2.49.050 2.49.060 2.49.070 2.49.080 2.49.090 2.49.100 2.49.ll0 2.49.120 2.49.l30 Establishment of Napa County Assessment Appeals Board. Assessment Appeals Board Purpose and Duties. Assessment Appeals Board Composition. Selection of Assessment Appeals Board Members. Assessment Appeal Board Member Qualifications. Assessment Appeal Board Member Term of Office. Removal of Assessment Appeal Board Member Interest Bars Participation of Assessment Appeal Board Members Compensation of Assessment Appeal Board Members. Administrative Support for Assessment Appeals Board. County Counsel Support for Assessment Appeals Board. Assessment Appeals Board Rules of Procedure. Assessment Appeals Board Fees. ccsdsorduol8 Assessment Appeals BoarcR2-26-18 TC Ord Final.docx 1
2.49.OlO Establishment of Napa County Assessment Appeals Board. Pursuant to the provisions of Section 16 Article XIII of the California Constitution and Revenue and Taxation Code section 1620 et. seq., Napa County establishes an assessment appeals board. 2.49.020 Assessment Appeals Board Purpose and Duties. The assessment appeals board is created in Napa County to constitute the county board of equalization that shall equalize the values of all property on local assessment roll by adjusting individual assessments. It shall be the duty of the assessment appeals board to exercise their powers in the manner and subject to the limitations specified by California law. 2.49.030 Assessment Appeals Board Composition. The assessment appeals board shall consist of a total of five members. However, pursuant to Revenue and Taxation Code section 1622. 1, the clerk of the assessment appeals l board shall designate a three board panel to act as the assessment appeals member?for every assessment appeals board meeting. 2.49.040 Selection of Assessment Appeals Board Members. The board of supervisors shall directly appoint members of the assessment appeals board l from?qualified pe;sons. Each member :of the board of supervisors shall nominate one member to serve on the assessment appeals board. Approval of each member shall be by majority vote of the entire board of supervisors. Upon the expiration of any terms of office or upon the vacancy of an assessment appeals board position, the board of supervisors shall fill such office or vacancy by direct appointment. A member appointed to fill a vacancy during the term of a regular member shall serve for the remainder of the unexpired term. Only the supervisor of the district from which the appeals board member was nominated shall nominate a replacement to fill any vacancy. 2.49.050 Assessment Appeal Board Member Qualifications. A person shall be eligible to serve if they have a minimum of five years professional experience in the State of California 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, a property appraiser certified by the Bureau of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization. Further the board of supervisors must believe that the person has competent knowledge of property appraisal and taxation. New members of the assessment appeals board shall complete a State Board of Equalization course as soon as reasonably possible upon taking office and within the first year of their appointment. 2 ccldsord'a0 18 Assessment Appeals BoardV-26-18 TC Ord Final.docx
2.49.060 Assessment Appeal Board Member Term of Office. Assessment appeal board members shall serve a three year term beginning on the first Monday in September. A member shall continue to serve as a board member until a vacancy for their position is filled. Upon the creation of the board, the first term of one member, selected by lottery, shall expire one year from the first Monday in September. The first terms of two members, selected by lottery, shall expire two years from the first Monday in September. The first term of the remaining two members shall expire three years from the first Monday in September. After the initial term, all board members shall serve a three year term from the first Monday in September. 2.49.070 Removal of Assessment Appeal Board Member. Assessment appeal board members shall serve at the will and pleasure of the board of l supervisors,;?an assessment appeal board member may be removed from the assessment appeals board prior to the expiration of the term by a majority vote of the board of supervisors, but only after the assessment appeal board member has been given fifteen days written notice of the intent to remove the assessment appeal board member. a a a from it 4iir'b tbs q'q'+qsqlr bpq'rd 'mo'mbor iv*q 'pq'?? r'ki? uga>i'pq+s Q tealrira'a>atit to 'F;11 +ha 1111111 Vllll%ill l1q('qt'l('1r Y u%iar?j 2.49.080 Interest Bars Participation of Assessment Appeal Board Members. No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter of or a party to the proceeding of such nature that?i-kcould reasonably be expected to influence the impartiality of the member' s h-i+judgment in the proceeding. Violation of this section shall be cause for removal. 2.49.090 Compensation of Assessment Appeal Board Members. The board of supervisors shall fix compensation for assessment appeals board members by resolution. 2.49.100 Administrative Support for Assessment Appeals Board. The board of supervisors shall furnish clerical or other assistance to the assessment l appeals board as the bo'ard of supervisors 4deems appropriate. 2.49.l10 County Counsel Support for Assessment Appeals Board. The county counsel or their authorized deputy shall serve as legal advisor to the assessment appeals board and shall attend meetings and hearings upon request. 2.49.l20 Assessment Appeals Board Rules of Procedure. All proceedings of the assessment appeals board shall be conducted in accordance with California Revenue and Taxation Code, the State Board of Equalization Property Tax Rules, the l California Code of Regulations and such local rules as the board of supervisors may prescribe. 3 ccsdsordu0 18 Assessment Appeals BoardV!-26-18 TC Ord Final.docx
2.49.l30 Assessment Appeals Board Fees. All fees and costs applicable to assessment appeals board applications and proceedings shall be set from time to time by the board of supervisors by resolution. SECTION 2. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The Napa County Board of Supervisors hereby declares it would have passed and adopted this ordinance and each and all provisions hereof irrespective of the fact that any one or more of said provisions be declared invalid. SECTION 3. This ordinance shall be effective thirty (30) days from and after the date of its passage. SECTION 4. A summary of this ordinance shall be published at least once s days before adoption and at least once before the expiration of 15 days after its passage in the Napa Valley Register, a newspaper of general circulation published in Napa County, together with the names of members voting for and against the same. [REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY] 4 cclsordvol8 Assessment Appeals Board'Q-26-18 TC Ord Final.docx
The foregoing Ordinance was introduced and read at a regular meeting of the Napa County Board of Supervisors, State of California, held on the day of 2018, and passed at a regular meeting of the Napa County Board of Supervisors, State of California, held on the day of, 2018, by the following vote: AYES: SUPERVISORS NOES: SUPERVISORS ABSTAIN: SUPERVISORS ABSENT: SUPERVISORS NAPA COUNTY, a political subdivision of the State of California BRAD WAGENKNECHT, Chair of the Board of Supervisors APPROVED AS TO FORM Office of County Counsel By: Susan B. Altman, Deputy Deputy County Counsel By: Sue Ingalls County Code Services Date: February26, 2018 APPROVED BY THE NAPA cotmry BOARD OF SUPERVISORS Date: Processed By: Deputy Clerk of the Board By: ATTEST: GLADYS I. COIL Clerk of the Board of Supervisors I HEREBY CERTIFY THAT THE ORDINANCE ABOVE WAS POSTED IN THE OFFICE OF THE CLERK OF THE BOARD IN THE ADMINISTRATIVE BUILDING, 1195 THIRD STREET ROOM 310, NAPA, CALIFORNIA ON, CLERK OF THE BOARD, DEPUTY ccsdsordu0 18 Assessment Appeals BoardV-26-18 TC ord Final.docx s
ORDINANCE NO. AN ORDINANCE OF THE NAPA COUNTY BOARD OF SUPERVISORS, STATE OF CALIFORNIA, ADDING A NEW CHAPTER 2.49 TO ESTABLISH AN ASSESSMENT APPEALS BOARD WHEREAS, the Napa County Board of Supervisors sitting as the Board of Equalization has determined that pursuant to Revenue and Taxation Code Section 1620 that it shall create an assessment appeal board for the county to equalize the valuation of taxable property within the county for the purpose of taxation. The Napa County Board of Supervisors, State of California, ordains as follows: SECTION 1. A new Chapter 2.49 (ASSESSMENT APPEALS BOARD) is hereby added to the Napa County Code to read in full as follows: Chapter 2.49 ASSESSMENT APPEALS BOARD Sections: 2.49.Ol0 2.49.020 2.49.030 2.49.040 2.49.050 2.49.060 2.49.070 2.49.080 2.49.090 2.49.l00 2.49.110 2.49.l20 2.49.l30 Establishment of Napa County Assessment Appeals Board. Assessment Appeals Board Purpose and Duties. Assessment Appeals Board Composition. Selection of Assessment Appeals Board Members. Assessment Appeal Board Member Qualifications. Assessment Appeal Board Member Term of Office. Removal of Assessment Appeal Board Member Interest Bars Participation of Assessment Appeal Board Members Compensation of Assessment Appeal Board Members. Administrative Support for Assessment Appeals Board. County Counsel Support for Assessment Appeals Board. Assessment Appeals Board Rules of Procedure. Assessment Appeals Board Fees. ccldsords20 18 Assessment Appeals Board'i2-26-18 Clean Ord Final.docx l
2.49.OlO Establishment of Napa County Assessment Appeals Board. Pursuant to the provisions of Section 16 Article XIII of the California Constitution and Revenue and Taxation Code section 1620 et. seq., Napa County establishes an assessment appeals board. 2.49.020 Assessment Appeals Board Purpose and Duties. The assessment appeals board is created in Napa County to constitute the county board of equalization that shall equalize the values of all property on local assessment roll by adjusting individual assessments. It shall be the duty of the assessment appeals board to exercise their powers in the manner and subject to the limitations specified by California law. 2.49.030 Assessment Appeals Board Composition. The assessment appeals board shall consist of a total of five members. However, pursuant to Revenue and Taxation Code section 1622.1, the clerk of the assessment appeals board shall designate a three board panel to act as the assessment appeals member for every assessment appeals board meeting. 2.49.040 Selection of Assessment Appeals Board Members. The board of supervisors shall directly appoint members of the assessment appeals board from qualified persons. Each member of the board of supervisors shall nominate one member to serve on the assessment appeals board. Approval of each member shall be by majority vote of the entire board of supervisors. Upon the expiration of any terms of office or upon the vacancy of an assessment appeals board position, the board of supervisors shall fill such office or vacancy by direct appointment. A member appointed to fill a vacancy during the term of a regular member shall serve for the remainder of the unexpired term. Only the supervisor of the district from which the appeals board member was nominated shall nominate a replacement to fill any vacancy. 2.49.050 Assessment Appeal Board Member Qualifications. A person shall be eligible to serve if they have a minimum of five years professional experience in the State of California 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, a property appraiser certified by the Bureau of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization. Further the board of supervisors must believe that the person has competent knowledge of property appraisal and taxation. New members of the assessment appeals board shall complete a State Board of Equalization course as soon as reasonably possible upon taking office and within the first year of their appointment. 2 cc'idsordv0 18 Assessment Appeals BoardV-26-18 Clear+ Ord Final.docx
2.49.060 Assessment Appeal Board Member Term of Office. Assessment appeal board members shall serve a three year term beginning on the first Monday in September. A member shall continue to serve as a board member until a vacancy for their position is filled. Upon the creation of the board, the first term of one member, selected by lottery, shall expire one year from the first Monday in September. The first terms of two members, selected by lottery, shall expire two years from the first Monday in September. The first term of the remaining two members shall expire three years from the first Monday in September. After the initial term, all board members shall serve a three year term from the first Monday in September. 2.49.070 Removal of Assessment Appeal Board Member. Assessment appeal board members shall serve at the will and pleasure of the board of supervisors. An assessment appeal board member may be removed from the assessment appeals board prior to the expiration of the term by a majority vote of the board of supervisors, but-only after the assessment appeal board member has been given fifteen days written notice of the intent to remove the assessment appeal board member. 2.49.080 Interest Bars Participation of Assessment Appeal Board Members. No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter of or a party to the proceeding of such nature that they could reasonably be expected to influence the impartiality of the member' s judgment in the proceeding. Violation of this section shall be cause for removal. 2.49.090 Compensation of Assessment Appeal Board Members. The board of supervisors shall fix compensation for assessment appeals board members by resolution. 2.49.l00 Administrative Support for Assessment Appeals Board. The board of supervisors shall furnish clerical or other assistance to the assessment appeals board as the board of supervisors deems appropriate. 2.49.110 County Counsel Support for Assessment Appeals Board. The county counsel or their authorized deputy shall serve as legal advisor to the assessment appeals board and shall attend meetings and hearings upon request. 2.49.l20 Assessment Appeals Board Rules of Procedure. All proceedings of the assessment appeals board shall be conducted in accordance with California Revenue and Taxation Code, the State Board of Equalization Property Tax Rules, the California Code of Regulations and such local roles as the board of supervisors may prescribe. 2.49.l30 Assessment Appeals Board Fees. All fees and costs applicable to assessment appeals board applications and proceedings shall be set from time to time by the board of supervisors by resolution. ccv)sords20 18 Assessment Appeals BoardV-26-18 Clean Ord Final.docx 3
SECTION 2. If any section, subsection, sentence, clause, phrase or word of this ordinance is for any reason held to be invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The Napa County Board of Supervisors hereby declares it would have passed and adopted this ordinance and each and all provisions hereof irrespective of the fact that any one or more of said provisions be declared invalid. SECTION 3. This ordinance shall be effective thirty (30) days from and after the date of its passage. SECTION 4. A summary of this ordinance shall be published at least once s days before adoption and at least once before the expiration of 15 days after its passage in the Napa Valley Register, a newspaper of general circulation published in Napa County, together with the names of members voting for and against the same. [REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY? 4 ccsdlords20 18 Assessment Appeals BoardV-26-18 Clean Ord Final.docx
The foregoing Ordinance was introduced and read at a regular meeting of the Napa County Board of Supervisors, State of California, held on the day of 2018, and passed at a regular meeting of the Napa County Board of Supervisors, State of California, held on the day of, 2018, by the following vote: AYES: SUPERVISORS NOES: SUPERVISORS ABSTAIN: SUPERVISORS ABSENT: SUPERVISORS NAPA COUNTY, a political subdivision of the State of California BRAD WAGENKNECHT, Chair of the Board of Supervisors APPROVED AS TO FORM Office of County Counsel By: Susan B. Altman, Depuh7 Deputy County Counsel By: Sue Ingalls County Code Services Date: February 26, 2018 APPROVED BY THE NAPA COtTNTY BOARD OF SUPERVISORS Date: Processed By: Deputy Clerk of the Board By: ATTEST: GLADYS I. COIL Clerk of the Board of Supervisors I HEREBY CERTIFY THAT THE ORDINANCE ABOVE WAS POSTED IN THE OFFICE OF THE CLERK OF THE BOARD IN THE ADMINISTRATIVE BUILDING, 1195 THIRD STREET ROOM 310, NAPA, CALIFORNIA ON, CLERK OF THE BOARD, DEPUTY s ccv)sordu0 18 Assessment Appeals BoardS2-26-18 Clean Ord Final.docx