Question: who is the board of equalization in california

title: State Board of Equalization (California)
text: 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 ) . 

Answer: answer: The State Board of Equalization is a public agency in charge of tax administration and fee collection in the state of California in the United States .
It is made up of four directly elected members , each representing a district for a term of  four - years, along with the State Controller, who is elected on a statewide basis , serving as the fifth member .