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Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 <br /> ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 <br /> Agenda Item/Topic Summary of Action Decision Presenter <br /> Discussion <br /> 4.An attorney for <br /> the entity. <br /> This adopts the PTC <br /> requirements. <br /> The same rules <br /> apply for residential <br /> properties owned by <br /> an entity. <br /> Vl. g. Leon Meyers is BOER agreed to BOER 04/30/2026 <br /> Calling of inclined to swear accept verbal <br /> Witnesses witnesses and staff response and will not <br /> members in with a require a signed <br /> brief truth document. <br /> affirmation (no <br /> signature required) <br /> Vl. h. BOER and staff See items VI,e.and f. N/A 04/30/2026 <br /> Representation agreed that this <br /> by Attorneys item was well- <br /> covered in items VI, <br /> e. and f. <br /> VII. Bring County presented a County to produce Chad Phillips 05/26/2026 <br /> Neighborhood document with an analysis for the <br /> 7418 and statutes and BOER. BOERwill <br /> 7492 back to overview of return a <br /> the Board for neighborhoods. recommendation. <br /> BOER will motion on <br /> discussion its authorityto make <br /> changes as well as <br /> any changes that <br /> maybe required. <br /> VII I. BOER Saru Salvi opened Anyone who feels BOER N/A <br /> Questions discussion compromised/biased <br /> regarding board can recuse. <br /> member recusal <br /> (e.g.,conflict of <br /> interest),usingthe <br /> specific example of <br /> her own property <br /> value appeal. <br /> Ix. Staff Discussed whether, It was decided that County Staff 04/30/20206 <br /> Questions when a tax Notices of Decision <br /> consultant is,or is should be sent to <br /> representing, both the owner and <br /> appellant(owner), the representative <br /> the Notice of appellant(tax <br /> Decision(NOD) consultant). <br /> should be sentto <br /> Orange County Tax Office I BOER Meeting Minutes I Page 5 of 7 <br />