Revenue and Taxation Code § 1620

ARTICLE 1.5. Equalization by Assessment Appeals Board

Current as of September 28, 2026Rev. & Tax. Code, § 1620Official source ↗

Amended by Stats. 1974, Ch. 311.

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.