{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1620","citation":"Rev. & Tax. Code, § 1620","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1"},{"name":"ARTICLE 1.5. Equalization by Assessment Appeals Board [1620. - 1630.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1.5"}],"history":"Amended by Stats. 1974, Ch. 311.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/equalization-by-assessment-appeals-board-1620","source":"California Legislative Information bulk export (pubinfo)"}