{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1815","citation":"Rev. & Tax. Code, § 1815","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 2. Equalization by State Board of Equalization [1815. - 1841.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-2"},{"name":"ARTICLE 1. Generally [1815. - 1817.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-2/article-1"}],"history":"Repealed and added by Stats. 1982, Ch. 327, Sec. 146.   Effective June 30, 1982.","effective":"1982-06-30","html":"<p>When valuing property, the board shall follow the provisions set forth in Section <a href=\"/rtc/402.5\">402.5</a>.</p>","text":"When valuing property, the board shall follow the provisions set forth in Section 402.5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-1815","source":"California Legislative Information bulk export (pubinfo)"}