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PTLG Table of Contents > Property Tax Annotations > C > 300.0000 COUNTY BOARD OF EQUALIZATION > 300.0020

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

300.0000 COUNTY BOARD OF EQUALIZATION

Annotation 300.0020

300.0020 Procedures and Rules. A county board of supervisors, sitting as a board of equalization, is subject to the provisions of the California Administrative Code (Government Code section 15606).

The one exception is set forth in the third paragraph of section 16 of article XIII of the California Constitution which empowers boards of supervisors to adopt rules of notice and procedures for assessment appeals boards if the supervisors have chosen not to sit as a board of equalization. C 3/17/1978.