Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 3. Audit of Veterans' Exemption Claims*
285. Article to apply on the lien date following adoption by county board. The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county.
Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors.
History.—Stats. 1995, Ch. 499, in effect January 1, 1996, substituted "a resolution as so described," for "such a resolution" after "adoption of" and substituted "the lien date" for "March 1," after "county on" in the first sentence of the second paragraph.
* Article 3 was added by Stats. 1967, p. 1213, in effect November 8, 1967.