Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
300.0000 COUNTY BOARD OF EQUALIZATION
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.