Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 3. Equalization
Chapter 2. Equalization by State Board of Equalization
Article 1. Generally*
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.