Skip to main content

Rev. & Tax. Code, § 1621 · Article 1.5. Equalization by Assessment Appeals Board

Rev. & Tax. Code, § 1621

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=1621.
Text hash
sha256 fbb6cb65d4b4d998986ba4d6e03b746cf6256368464f0d730d8ff9552472fb18
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.