CA AB2323

Requires the State Board of Equalization to publish written formal opinions, memorandum opinions, or summary decisions on its website for decisions involving $500,000 or more in controversy within 120 days of the decision date.

Excludes consent calendar actions from the publication requirement.

Each published opinion or decision must include findings of fact, legal issues presented, applicable law, analysis, disposition, and names of adopting board members.

Allows board members to submit dissenting or concurring opinions that are published in the same manner as formal or memorandum opinions.

Establishes that formal and memorandum opinions may be cited as precedent unless depublished, overruled, or superseded, while summary decisions may not be cited as precedent.