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
§ 1622.1
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
(a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.
(b) An assessment appeals board appointed pursuant to this section may consist of three or five members. If a five-member board is appointed, the board shall only act as a three-member panel designated from time to time by the clerk of the assessment appeals board. If a five-member board is appointed, the term of office of these members shall be three years except that upon the original selection of these members, the members shall be assigned terms in such a manner that the terms of no more than two offices shall expire in any one year.
(Amended by Stats. 1984, Ch. 568, Sec. 1.)
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