California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1601
# (a)
For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board.
# (b)
In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize assessments by publication in a newspaper.
# (c)
In all other counties, immediately upon delivery of the roll to the auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper, if any is printed in the county, or, if none, as directed by the board of supervisors.
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