ASSESSMENT APPEALS The Board of Supervisors created the Assessment Appeals Board to sit as the Board of Equalization for the County of Los Angeles. On behalf of the Board of Supervisors, the Assessment Appeals Board and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the Assessor. Acting in a quasi-judicial capacity on the basis of relevant evidence submitted by both parties at these hearings and on applicable laws, it is the Assessment Appeals Board’s mission to make fair and impartial decisions regarding these disputes. Assessment Appeals (1) Number of filings represents calendar year activity processed for the subsequent roll year. Filings per Year(1) 13