Cal. Rev. & Tax. Code § 1624

# (a)

A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:

(1)Has a minimum of five years professional experience in this state 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, or a property appraiser certified by the Office of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization.

(2)Is a person who the nominating member of the board of supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.

# (b)

Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.

# (c)

This section shall apply only to an assessment appeals board in a county with a population of less than 200,000.

# (d)

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.