Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 2. Equalization by State Board of Equalization

Article 1. Generally*

Section 1816

1816. Local valuation considerations and methods applicable. When valuing property other than "state-assessed property" as defined in Section 108, the board shall be subject to the same valuation considerations and methods applicable to assessors as provided by this code.

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