On August 21, the California State Senate passed AB 2323, requiring the State Board of Equalization (BOE) to issue written opinions in cases where the amount in controversy exceeds $500,000. If the Governor signs the legislation as expected, the BOE will be required to publish written, formal memorandum or summary opinions on its website within 120 days of its decision in all cases meeting the $500,000 threshold. Although the BOE is a quasi-judicial body, it published only 10 formal opinions from 2006-2010.