California Legal Codes and Statutes

§ 1621

Amended by Stats. 2020, Ch. 57, Sec. 1. (AB 3373) Effective January 1, 2021.

The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. An assessment appeals board shall be

designated by number in the ordinance providing for its creation.

Cite this section

Cal. Rev. & Tax. Code § 1621 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-3-equalization/chapter-1-equalization-by-county-board-of-equalization/article-1-5-equalization-by-assessment-appeals-board/section-1621

Other sections in Article 1.5 - Equalization by Assessment Appeals Board

§ 1620§ 1621§ 1622§ 1622.1§ 1622.2§ 1622.5§ 1622.6§ 1623§ 1623.1§ 1624…§ 1624.02§ 1624.05§ 1624.1§ 1624.2§ 1624.4§ 1625§ 1626§ 1626.1§ 1628§ 1630

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.