DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 1. Equalization by County Board of Equalization 1601-1721›ARTICLE 1.5. Equalization by Assessment Appeals Board 1620-1630

§ 1620

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within the county for the purpose of taxation.

(Amended by Stats. 1974, Ch. 311.)

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California Revenue and Taxation Code

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