Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 3. EQUALIZATION [1601 - 2125]
( Part 3 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1.5. Equalization by Assessment Appeals Board [1620 - 1630]
( Heading of Article 1.5 amended by Stats. 1974, Ch. 180. ) 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 the county for the purpose of taxation.
(Amended by Stats. 1974, Ch. 311.)