Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 1750 — Findings and Declarations

Cal. Rev. & Tax. Code § 1750

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2018-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The Legislature finds and declares all of the following:

Citator

Cal. Rev. & Tax. Code § 1750 — Findings and Declarations is in force in the current edition of the Code, and nothing recorded condemns it.

The Legislature finds and declares all of the following:

(a) Section 16 of Article XIII of the California Constitution provides that the county board of supervisors, or one or more assessment appeals boards created by the county board of supervisors, constitutes the county board of equalization for a county.

(b) However, two or more county boards of supervisors may, under Section 16, jointly create one or more assessment appeals boards to serve as the county board of equalization for each of the participating counties.

(c) Section 16 additionally requires the Legislature to provide for the procedure by which two or more county boards of supervisors may jointly create one or more assessment appeals boards.