In Tahoe Vista Concerned Citizens v. County of Placer (2000) 81 Cal.App.4th 577, objections were raised to a negative declaration at the planning commission hearing, but the plaintiffs' appeal to the board of supervisors did not specify that the plaintiffs were appealing the planning commission's approval of a negative declaration. (Tahoe Vista Concerned Citizens v. County of Placer, supra, 81 Cal.App.4th 577, 592.) Accordingly, the board of supervisors had no jurisdiction over the negative declaration issue because plaintiffs had failed to exhaust their administrative remedies. (Id. at pp. 593-594.)