<Table> <Tr> <Td> </Td> <Td> This article needs to be updated . Please update this article to reflect recent events or newly available information . (April 2014) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article needs to be updated . Please update this article to reflect recent events or newly available information . (April 2014) </Td> </Tr> <P> The State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States . The authorities of the Board fell into four broad areas: sales and use taxes, property taxes, special taxes, and acting as an appellate body for franchise and income tax appeals (which are collected by the Franchise Tax Board). The BOE is the only publicly elected tax commission in the United States . The board is made up of four directly elected members, each representing a district for four - year terms, along with the State Controller, who is elected on a statewide basis, serving as the fifth member . In June 2017, Governor Jerry Brown signed legislation stripping the Board of many of its powers, returning the agency to its original core responsibilities (originating in the State Constitution in 1879). </P> <P> The State Board of Equalization was created in 1879 by ratification of the second Constitution of California . Its original mandate was to ensure that property tax assessments were uniform and equal across all counties in the state . </P>

Who is the board of equalization in california
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