§ 1751
81 words·~1 min read·
/ca/revenue-and-taxation-code/1751A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.