Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.5. Equalization by Assessment Appeals Boards*

Section 1621

Text of section effective until January 1, 2005

1621. Number of boards limited. (a) No more than ten assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing for their creation.

(b) This section shall remain in effect only until January 1, 2005, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2005, deletes or extends that date.

History.—Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, substituted "assessment appeals boards" for "tax appeals boards" in the first and second sentences. Stats. 1995, Ch. 164, in effect July 24, 1995, added subdivision letter designation (a) before "Not more than"; substituted "ten" for "five" after "more than"; added subdivision (b). Stats. 1995, Ch. 498, in effect January 1, 1996, substituted "ten" for "five" after "more than". Stats. 1996, Ch. 171, in effect July 17, 1996, substituted "No" for "Not" in subdivision (a); substituted "January 1, 2005" for "January 1, 1999" twice, and substituted "that" for "which" after "later enacted statute," in subdivision (b).

Text of section effective January 1, 2005

1621. Number of boards limited. (a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing for their creation.

(b) This section shall become operative on January 1, 2005.

History.—Added by Stats. 1995, Ch. 164, in effect July 24, 1995, operative January 1, 1999. Stats. 1996, Ch. 171, in effect, July 17, 1996, substituted "January 1, 2005" for "January 1, 1999" in subdivision (b).

* Added by Stats. 1961, p. 1382, operative Nov. 6, 1962, on adoption of Section 9.5 of Article XIII of the Constitution. Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, substituted "Assessment Appeals Boards" for "Tax Appeals Boards".