California Revenue and Taxation Code 4702.5 – In any county electing to follow the procedure authorized by this …
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In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend, or discontinue, these procedures to assessments that are entered on the secured tax roll for the current year.
Upon adoption, assessments shall be apportioned in the same manner that taxes are apportioned under this chapter.
Terms Used In California Revenue and Taxation Code 4702.5
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(Added by Stats. 1959, Ch. 482.)