board of equalization


Also found in: Acronyms.

Board of Equalization

A generic term for a government agency responsible for tax collection. In the United States, different states use their boards of equalization to collect different taxes. However, they tend to deal with property tax and, less commonly, sales tax.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

board of equalization

A local government board charged with the responsibility of ensuring equal property tax assessments.Normally,a property owner appeals to the board of equalization if dissatisfied with the tax assessment notice received for the year.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
Mentioned in ?
References in periodicals archive ?
So, as of January 1, 2018, the Board of Equalization's authority to hear FTB and CDTFA tax appeals was terminated, and all of the jurisdiction was transferred to the Office of Tax Appeals, so that from January 1 forward, any pending cases that were sitting before the board were just transferred to the jurisdiction of the Office of Tax Appeals.
The Pulaski County Board of Equalization heard appeals of valuations on 647 properties, divided between 477 residential parcels and 170 commercial during 2013.
The chapter hosted senior officials from the Internal Revenue Service, the Franchise Tax Board, the State Board of Equalization, and the County Office of the Assessor, as well as TEI Executive Director Eli Dicker.
2015-053, California State Board of Equalization, Nov.
The sales tax exemption was granted by the California Board of Equalization (BOE).
Spirits company Diageo had already launched a state-wide campaign to oppose the reclassification before the announcement was made by the State Board of Equalization on November 14.
A county board of equalization (Board), in assessing an apartment building for property tax purposes, was required to consider both federal tax credits and restricted rental rates, according to the Supreme Court of South Dakota.
Also, consultant Dwight Pattison said the Pulaski County Board of Equalization did not ask him about his prior work as an appraiser on the Celestica property on Scott Hamilton Drive in Little Rock.
However, during 1994, the State Board of Equalization (SBE) took a contrary position.
With a final pact on the city's budget in sight, the city needed data from the State Board of Real Property Services (BRPS), formerly the State Board of Equalization and Assessment, in order to set the rate.
Speakers included Fiona Ma, CPA board member from the California State Board of Equalization, who updated on current and future California tax trends.

Full browser ?