By admin 
Two candidates are vying for the District 1 seat on California’s Board of Equalization’s, a panel that oversees aspects of the state’s taxation system, though its powers have been greatly reduced in the past decade.
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The current member representing the board’s first district, Ted Gaines, has served the maximum of two four-year terms. Democrat Nelson Esparza and Republican state Sen. Shannon Grove are campaigning for Gaines’ seat. Grove received 34.5% of the vote in the June primary, and Esparza 34%, with a gap of around 8,000 votes between them
The Board of Equalization oversees the state’s 58 county assessors, assesses the property of railroads and certain utilities, collects alcoholic beverage tax and plays a part in administering taxes on insurers.
Under Gov. Jerry Brown, after an audit and news reports revealed questionable financial practices by the board, and found its members inappropriately intervened in the agency’s daily operations, the state created the California Department of Tax and Fee Administration and assigned it much of the equalization board’s responsibilities.
Where is the district?
The Board of Equalization’s 1st District extends from the Oregon border to San Bernardino County. It includes Redding, Sacramento, Modesto, Fresno and Bakersfield, and is the largest, geographically, of the board’s four territories, comprising 34 counties. (The 3rd District solely includes Los Angeles County.)
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Who are the candidates?
Esparza, a Democrat, teaches economics at Fresno City College, and chairs the Finance and Audit Committee in the city of Fresno. He said in a candidate statement that he intends to ensure that “corporations and the wealthy are paying their fair share.”
Grove grew up in Kern County, according to her campaign website, served in the U.S. Army, then helped establish a staffing company where she now serves as CEO. She served in the Assembly from 2010 to 2016, and in the state Senate since 2018. In a candidate statement, Grove said she intends to make sure Californians have someone to turn to when they believe they are unfairly taxed.
Who else is supporting the candidates?
Esparza is endorsed by the California Democratic Party, the California Federation of Labor Unions, plus a smattering of other labor unions and Democrat leaders, per his campaign website. Grove is endorsed by the California Republican Party and, per her website, by Gaines, the current District 1 member and various state and local elected officials.
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