Contra Costa County |
Ordinance Code |
Title 2. ADMINISTRATION |
Division 26. COMMISSIONS, AGENCIES AND BOARDS* |
Chapter 26-10. ASSESSMENT APPEALS BOARD |
§ 26-10.402. Powers.
The assessment appeals board shall constitute a board of equalization, with power to:
(1)
Equalize the valuation of the taxable property in the county for the purpose of taxation in the manner provided for in Section 9 of Article 13 of the State Constitution;
(2)
Review, equalize and adjust penal and escaped assessments on the roll; and
(3)
Exercise the powers specified in Revenue and Taxation Code Section 1611. All general laws pertaining to country boards of equalization shall be applicable to the assessment appeals board.
(Ord. 73-45 § 1 (part), 1973).