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.
Cal. Rev. & Tax. Code § 1620
Equalization by Assessment Appeals Board
Amended by Stats. 1974, Ch. 311.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.