California Revenue and Taxation Code 1621 – The board of supervisors may create as many assessment appeals boards …
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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.
(Amended by Stats. 2020, Ch. 57, Sec. 1. (AB 3373) Effective January 1, 2021.)
Terms Used In California Revenue and Taxation Code 1621
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15