Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 3. Equalization
Chapter 1. Equalization by County Board of Equalization
Article 1.5. Equalization by Assessment Appeals Boards*
1622. Selection of members. An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons nominated for that purpose by the members of the county board of supervisors. Within 60 days after the adoption of the ordinance providing for the creation of assessment appeals boards, each member of the board of supervisors shall nominate not less than three nor more than five persons for appointment to the assessment appeals boards.
History.—Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, substituted "An assessment appeals board" for "A tax appeals board" in the first sentence, and substituted "assessment appeals boards" for "tax appeals boards" in the second sentence.
* Added by Stats. 1961, p. 1382, operative Nov. 6, 1962, on adoption of Section 9.5 of Article XIII of the Constitution. Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, substituted "Assessment Appeals Boards" for "Tax Appeals Boards".