Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 1751 — Definitions

Cal. Rev. & Tax. Code § 1751

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

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

Citator

Cal. Rev. & Tax. Code § 1751 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

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.