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Cal. Rev. & Tax. Code § 1721

Equalization with Assistance of Appraisal Commission

Enacted by Stats. 1939, Ch. 154.

Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be appraised for taxation under authority of any county except under this article.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.