Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0045 Jurisdiction. An assessment appeals board has authority to determine the proper classification of land based on its use under provisions of the Williamson Act. The board's jurisdiction is particularly evident in situations involving enforceable restrictions which by law impact property values. C 7/8/91.