Section 1622.6.
Cal. Revenue and Taxation Code - RTC § 1622.6.
in effect(a)
(1)
An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described in Section 1612.7 represents his or her spouse, parent, or child, shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members
appointed by order of the presiding judge of the superior court in the county in which the application is filed.
(2)
A special alternate assessment appeals board member may hear only the application for equalization set forth in the superior court order appointing the member.
(3)
A person shall be eligible for appointment as a special alternate assessment appeals board member if he or she meets the criteria and files the documentation described in subdivisions (a) and (b) of Section 1624, subject to the prohibitions described in Sections 1624.1 and 1624.2.
(b)
(1)
Notwithstanding
subdivision (a), at the discretion of the clerk of the board, the applications may be heard before a special alternate board formed pursuant to this subdivision consisting of three special alternate assessment appeals board members who are qualified and in good standing in another county in California.
(2)
The special alternate board may hear only the application for equalization set forth in the transmittal document prepared by the clerk of the board of the county in which the application is filed.
(3)
Each appeals board member on the special
alternate board shall be in good standing in his or her county. A board member is in good standing if he or she is actively serving as an assessment appeals board member in his or her county.
References
referencesCal. Revenue and Taxation Code - RTC § 1603.
referencesCal. Revenue and Taxation Code - RTC § 1612.7.
referencesCal. Revenue and Taxation Code - RTC § 1624.
referencesCal. Revenue and Taxation Code - RTC § 1624.1.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026