BOE Legal Department

The BOE Legal Department provides the legal needs for the entire agency. Attorneys of the Legal Department work on a variety of areas, including legislation, regulations, litigation, state-assessed property tax appeals, bankruptcy, personnel matters, drafting and reviewing contracts and procurement, and Public Records Act requests. For the Board Members, the Legal Department provides guidance on publications, notices, and communications to ensure that all mass mailing, fair political practices requirements and State and Federal Laws are complied with, and provide guidance to the Board at the Board meetings. The Legal Department is also responsible for advising the Executive Director, assisting with advice and guidance to the Property Tax staff, and providing guidance to County Assessors, Property Taxpayers, and the public.

Henry D. Nanjo, Chief Counsel

Board of Equalization—Legal Department
450 N STREET, MIC 121
PO BOX 942879
SACRAMENTO, CALIFORNIA 94279-0121

Reduced Office Hours Due to COVID-19: Until further notice, the BOE Legal Department will facilitate in-person service of process (subpoenas or other service) on Tuesday, Wednesday and Thursday between 9am and 12pm. If you have any questions about service, please contact the Legal Department directly at: (916) 323-1094.