California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 285
Official textleginfo.legislature.ca.govlast amended
The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county.
Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors.
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