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The assessment practices survey program is one of the State's
major efforts to promote uniformity, fairness, equity, and integrity in the
property tax assessment process. Under this program, the State Board of Equalization (BOE) periodically reviews (surveys) every county assessor's office and publishes a report of its findings. These reports reflect the BOE's findings in its periodic surveys of the 58 county assessors' offices throughout the State. The BOE may also conduct special surveys related to the assessment of property
and the collection of property taxes.
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