California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1751
Official textleginfo.legislature.ca.govlast amended
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.
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