Board of Appeals - November 18, 2021

<p>The principal function of an appeals board is to determine the full value of property or to determine other matters of property assessment over which the appeals board has jurisdiction. Section 15606, subdivision (c), of the Government Code authorizes that the State Board of Equalization shall “prescribe rules and regulations to govern local boards of equalization when equalizing …” Pursuant to that provision, the State Board promulgated Property Tax Rule 302 which enumerates the functions of an appeals board as follows:</p>