§ 21-50. Board established.

Latest version.

(a)

Pursuant to the authority granted under Section 9.5 of Article 13 of the Constitution of the State of California and Revenue and Taxation Code Section 1620 et seq., there is established in the County of Butte an assessment appeals board.

(b)

The assessment appeals board shall be the local board of equalization authorized to carry out the functions enumerated in Property Tax Rule 302, 18 CCR Section 302, and shall hear applications for a reduction in assessment due to change in ownership or new construction as specified in Revenue and Taxation Code Section 1605.5.

(Ord. No. 1114, 9-22-70; Ord. No. 3928, § 1, 2-28-06)

                    
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