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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 3 - EQUALIZATION
CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards
ARTICLE 3 - Establishment and Procedure
Section 1752.
Universal Citation:
CA Rev & Tax Code § 1752 (2021)
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1752.
(a) The boards of supervisors of two or more counties may establish a multijurisdictional assessment appeals board pursuant to this chapter to equalize the valuation of taxable property within each participating county.
(b) A board of supervisors of a participating county, or any assessment appeals board created by a board of supervisors of a participating county, shall not constitute the county board of equalization during the period in which a multijurisdictional assessment appeals board exists pursuant to this chapter.
(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
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