{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1751","citation":"Rev. & Tax. Code, § 1751","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 1.5. Multijurisdictional Assessment Appeals Boards [1750. - 1756.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1.5"},{"name":"ARTICLE 2. Definitions [1751. - 1751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1.5/article-2"}],"history":"Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.","effective":"2018-01-01","html":"

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.

","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-1751","source":"California Legislative Information bulk export (pubinfo)"}