{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1621","citation":"Rev. & Tax. Code, § 1621","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. 2020, Ch. 57, Sec. 1.   (AB 3373)   Effective January 1, 2021.","effective":"2021-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/equalization-by-assessment-appeals-board-1621","source":"California Legislative Information bulk export (pubinfo)"}