BlackletterCalifornia law

Revenue and Taxation Code § 1621

ARTICLE 1.5. Equalization by Assessment Appeals Board

Current as of September 28, 2026Rev. & Tax. Code, § 1621Official source ↗

Amended by Stats. 2020, Ch. 57, Sec. 1. (AB 3373) Effective January 1, 2021.

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.