California Revenue and Taxation Code ARTICLE 1.5 - Equalization by Assessment Appeals Board

• Section 1620.
  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...
• Section 1621.
  (a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing...
• Section 1622.
  An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among...
• Section 1622.1.
  (a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members...
• Section 1622.2.
  (a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Section...
• Section 1622.5.
  In any county in which two or more boards have been created and are functioning:(a) The clerk of the assessment appeals boards may assign one or...
• Section 1622.6.
  (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described in...
• Section 1623.
  (a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September except...
• Section 1623.1.
  As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it shall appoint...
• Section 1624.
  (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:(1) Has a...
• Section 1624.01.
  (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board...
• Section 1624.02.
  (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course of...
• Section 1624.05.
  (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless he or she has a minimum of five years’...
• Section 1624.1.
  No person shall be qualified to be a member of an assessment appeals board who has, within the three years immediately preceding his or her...
• Section 1624.2.
  No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject...
• Section 1624.4.
  (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment...
• Section 1625.
  Any member of an assessment appeals board may be removed for cause by the board of supervisors.(Amended by Stats. 1974, Ch. 180.)
• Section 1626.
  The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the...
• Section 1626.1.
  Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this article may...
• Section 1628.
  The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings. He shall perform...
• Section 1630.
  (a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to...

Last modified: October 22, 2018