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.
Source:
Section 31000.7, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=31000.7..