Section 1621 Of Article 1.5. Equalization By Assessment Appeals Board From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 1.5.

. (a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing for their creation.
  (b) This section shall become operative on January 1, 2005.