{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1609.8","citation":"Rev. & Tax. Code, § 1609.8","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1"},{"name":"ARTICLE 1. Generally [1601. - 1616.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1"}],"history":"Added by renumbering Section 1613 by Stats. 1974, Ch. 180.","effective":null,"html":"<p>When valuing property, a county board shall follow the provisions set forth in Section <a href=\"/rtc/402.5\">402.5</a>.</p>","text":"When valuing property, a county board shall follow the provisions set forth in Section 402.5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-1609-8","source":"California Legislative Information bulk export (pubinfo)"}