Rev. & Tax. Code, § 1751 · Article 2. Definitions
Rev. & Tax. Code, § 1751
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1751.
- Text hash
- sha256 6d031322f9635949d5ecbf75af2f4d3c776a982c4b826b10838faca3a07299a6
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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