{"data":{"id":"us-ca/rtc-119","jurisdiction":"us-ca","citation":"RTC § 119","heading":"","body":"“County board” means the county board of supervisors when sitting as the county board of equalization.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fcaa8d0d44d89bb3bf7b0450d23000d4006be4a250d4cb4a040f0793274ad355","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-118","next":"us-ca/rtc-121"},"notice":"GroundRules: Original legal text. Not legal advice."}