Revenue and Taxation Code section 1751

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.

Source: Section 1751, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=1751.­ (updated Jan. 1, 2018; accessed Dec. 1, 2025).

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Verified:
Dec. 1, 2025

§ 1751's source at ca​.gov