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. ) 1624.1.
(a) A person shall not be qualified to be a member of an assessment appeals board if the person has, within the three years immediately preceding their appointment to that board, been an employee of an assessor’s office.
(b) (1) Notwithstanding subdivision (a), the board of supervisors for the County of Los Angeles may reduce, by resolution, the restriction described in subdivision (a) to no less than one year.
(2) This subdivision shall remain operative only until January 1, 2028, and is inoperative as of that date.
(Amended by Stats. 2021, Ch. 418, Sec. 2. (AB 1203) Effective January 1, 2022.)