Chief Counsel Richard Moon told the Board of Equalization on Oct. 21 that the legal department's third-quarter workload is dominated by appeals and related work.

"Most of our attorneys are full out working on those appeals in various capacities," Moon said, describing routine reviews and public-records activity but emphasizing appeals as the primary time sink. He said the office continues to provide technical advice on a range of property-tax issues.

Moon also reported active recruiting for two attorney vacancies. "We have interviewed... and we've extended offers, but none have accepted for various reasons," he said, adding that the office remains "out there looking." Chairman Gaines asked follow-up questions on staffing during the exchange.

The report identifies appeals as the main driver of workload pressure but does not specify case counts for pending appeals or offer timelines for resolution. Moon offered to take questions and did not propose immediate board actions.

The board received the update as an informational report.