California State agency that adminsters sales and use, property, and special taxes.
A state board charged with ensuring that local property taxes are assessed in a uniform manner.
A group of individuals sitting usually once a year to hear property assessment protests. Most have broad powers. May be called Board of Tax Review, Board of Appraisers/Assessors or Tax Commission. Most states have local Boards and provide for appellate Boards at the state level.
A government entity whose purpose is to assure uniform property tax assessments.
A nonjudicial board that reviews assessments to see that all districts are assessed at a uniform level of value; authorized to raise or lower the assessments to achieve a uniform basis of taxation.
State agency responsible for administration of the sales and use tax, cigarette and alcoholic beverage taxes, insurance gross premiums tax, gasoline use, fuel and transportation taxes, and the energy resources surcharge. BOE also oversees local administration of the property tax. BOE is directed by five members: four elected by the public, and the fifth being the state controller. BOE is a quasi-judicial body with appellate functions in final actions of the franchise tax board.