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California · Through 2026-09-13

RTC § 1752

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 3. EQUALIZATION [1601. - 2125.]
  4. CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards [1750. - 1756.]
  5. ARTICLE 3. Establishment and Procedure [1752. - 1752.4.]

(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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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