Title
Clerk of the Board and County Counsel recommending the Board adopt and authorize the Chair to sign Resolution 196-2024 adopting the Local Rules of Notice and Procedures for the El Dorado County Assessment Appeals Board.
FUNDING: N/A
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DISCUSSION / BACKGROUND
Ordinance Code Section 2.20.090 requires Rules of Notice and Procedure to be adopted by the Board of Supervisors by Resolution. The Office of the El Dorado County Assessor was consulted and also provide feedback on the development of the Local Rules of Notice and Procedures for the El Dorado County Assessment Appeals Board.
These Local Rules the El Dorado County Assessment Appeals Board (hereafter “Local Rules”) are adopted pursuant to Article XIII, section 16 of the California Constitution and the County Assessment Appeals Board Ordinance to facilitate the work of the El Dorado County Assessment Appeals Board and to ensure uniformity in the processing of and decision on applications for changed assessment. These rules do not claim or attempt to reiterate all state laws and regulations governing the property valuation process. Rather, they serve to supplement the provisions of the Revenue and Taxation Code and the Property Tax Rules by providing information specific to the appeals process in the County of El Dorado. In the event of any conflict between these Local Rules and any federal or California constitutional or statutory provision or County ordinance, the constitutional or statutory provision or County ordinance will supersede and invalidate any conflicting Local Rule provision.
These Local Rules do not limit the authority of the El Dorado County Assessment Appeals Board to exercise any power granted by the California Constitution, California Statutes, or the Property Tax Rules.
The adoption of the Local Rules will apply retroactively to all Applications pending at the date the adoption is made effective by the Board of Supervisors, unless otherwise stated by the Rules.
ALTERNATIVES
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