{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1752","citation":"Rev. & Tax. Code, § 1752","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 3. Establishment and Procedure [1752. - 1752.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1.5/article-3"}],"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   Repealed on January 1, 2028, pursuant to Section 1756.","effective":"2018-01-01","html":"<p>(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.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/establishment-and-procedure-1752","source":"California Legislative Information bulk export (pubinfo)"}