California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1752
Official textleginfo.legislature.ca.govlast amended
# (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.
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