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Fiona Ma is the 2nd District Board of Equalization (B.O.E.) board member, December 2, 2014. Her counties are Alpine, Amador, Butte, Calaveras, El Dorado, Fresno, Kern, Kings, Lassen, portion of Los Angeles, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, portion of San Bernardino, San Joaquin, Shasta, Sierra, Siskiyou, Stanislaus, Sutter, Tulare, Tuolumne, and Yuba.