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§ 17

California Constitution — Article XIII (Taxation) · 2026 edition · updated 2026-10-03 · California

The Board of Equalization consists of 5 voting members: the Controller and 4 members elected for 4-year terms at gubernatorial elections. The State shall be divided into four Board of Equalization districts with the voters of each district electing one member. No member may serve more than 2 terms.

(Sec. 17 amended Nov. 6, 1990, by Prop. 140. Initiative measure.)

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