California Revenue and Taxation Code

§ 1624.05

RTC § 1624.05 Effective Jan 1, 2022Div. 1 · Part 3 · Ch. 1 · Art. 1.5

Statute text

(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.

(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.

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Legislative history

Amended by Stats. 2021, Ch. 418, Sec. 1. (AB 1203) Effective January 1, 2022.