DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 2. Equalization by State Board of Equalization 1815-1841›ARTICLE 1. Generally 1815-1817

§ 1816

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Repealed and added by Stats. 1982, Ch. 327, Sec. 146. Effective June 30, 1982.)

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California Revenue and Taxation Code

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