The California Board of Equalization is a bit like a court, as it adjudicates taxpayer disputes that can involve millions and tens of millions of dollars.
In fact, the board's members are politicians who have been termed out of the Legislature or are seeking higher office. And unlike actual courts, the five-member board has fallen in the habit of failing to explain its reasoning in published opinions for all to see.
Assembly Revenue and Taxation Committee Chairman Henry T. Perea, D-Fresno, is carrying legislation to require that board reveal its reasoning by publishing its opinions. That bill, AB 2323, deserves passage.
