Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 2. Equalization by State Board of Equalization

Article 1. Generally*

Section 1815

1815. Comparable sales provisions applicable. When valuing property, the board shall follow the provisions set forth in Section 402.5.

* Article 1 was added by Stats. 1982, Ch. 327, in effect June 30, 1982.