Government Of Counties — California Government Code — Employees — Employment of same law firm to represent assessor and board of equalization prohibited Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The same law firm shall not be employed to advise or represent both the assessor and the county board of equalization on any matters relating to hearings before the county board of equalization. This prohibition shall not apply to the county counsel' s office. Individual representatives of that office may represent the assessor and the county board of equalization, as long as the same individual does not represent both parties. Ca. Gov. Code § 31000.7