Section 6734 Of Article 3. Equalization Of Assessments By District Assessor From California Health And Safety Code >> Division 6. >> Part 1. >> Chapter 7. >> Article 3.

. The board may hear complaints as to the proceedings of the district assessor and adjudicate and determine the controversy. It may of its own motion raise an assessment, after such reasonable notice to the party whose assessment is to be raised, as may be ordered by the board.