California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 1815.
  When valuing property, the board shall follow the provisions set forth in Section 402.5.(Repealed and added by Stats. 1982, Ch. 327, Sec. 146. Effective June...
• Section 1816.
  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...
• Section 1817.
  Commencing with the 1987–88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value to fair market value...

Last modified: October 22, 2018