Code Section Group

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )

PART 3. EQUALIZATION [1601 - 2125]

  ( Part 3 enacted by Stats. 1939, Ch. 154. )

CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards [1750 - 1756]

  ( Chapter 1.5 added by Stats. 2017, Ch. 132, Sec. 1. )

ARTICLE 2. Definitions [1751- 1751.]
  ( Article 2 added by Stats. 2017, Ch. 132, Sec. 1. )

1751.
  

For the purposes of this chapter, the following definitions shall apply:

(a) “Multijurisdictional assessment appeals board” or “board” means a board established by two or more counties pursuant to this chapter meeting as an assessment appeals board on behalf of the participating counties.

(b) “Participating county” means a county that has entered into an agreement, by enactment of an ordinance pursuant to Section 1752.1, to create a multijurisdictional assessment appeals board for the purpose of equalizing the valuation of assessed property.

(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)

RTCRevenue and Taxation Code - RTC2