Pursuant to Section 16 of Article XIII of the California Constitution, and Division
1, Part 3, Chapter 1, Article 1.5 of the California Revenue and Taxation Code, an
Assessment Appeals Board is created and established in the county of Madera. Pursuant
to Sections 1636 through 1640 of the Revenue and Taxation Code, the position of assessment
hearing officer is created and established in the county of Madera.
