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Cal. Rev. & Tax. Code § 1621

Equalization by Assessment Appeals Board

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
(a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing for their creation.
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.
(b) This section shall become operative on January 1, 2005.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.