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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

§ 1621

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. An assessment appeals board shall be designated by number in the ordinance providing for its creation.

(Amended by Stats. 2020, Ch. 57, Sec. 1. (AB 3373) Effective January 1, 2021.)

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California Revenue and Taxation Code

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