reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 1752 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 3 - Establishment and Procedure|Section 1752.

1752.  (a) The boards of supervisors of two or more counties may establish a multijurisdictional assessment appeals board pursuant to this chapter to equalize the valuation of taxable property within each participating county.(b) A board of supervisors of a participating county, or any assessment appeals board created by a board of supervisors of a participating county, shall not constitute the county board of equalization during the period in which a multijurisdictional assessment appeals board exists pursuant to this chapter.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1752.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 3 - Establishment and Procedure|Section 1752.1.

1752.1.  A multijurisdictional assessment appeals board shall be established by enactment of an ordinance, which shall be operative for not less than four years, by each participating county.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1752.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 3 - Establishment and Procedure|Section 1752.2.

1752.2.  The participating counties may adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.(Amended by Stats. 2021, Ch. 433, Sec. 6. (SB 825) Effective January 1, 2022. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1752.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 3 - Establishment and Procedure|Section 1752.3.

1752.3.  Unless otherwise specified in this chapter, the multijurisdictional assessment appeals board shall operate in accordance with Article 1 (commencing with Section 1601), Article 1.5 (commencing with Section 1620), Article 1.7 (commencing with Section 1636), and Article 1.9 (commencing with Section 1642) of Chapter 1, as those provisions relate to the functions of assessment appeals boards.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1752.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 3 - Establishment and Procedure|Section 1752.4.

1752.4.  (a) Nothing in this chapter or in any other law shall be construed to prohibit a multijurisdictional assessment appeals board from conducting hearings remotely. Remotely conducted hearings include, but are not limited to, the use of video, audio, and telephonic means for remote appearances; the electronic exchange and authentication of documentary evidence; e-filing and e-service; the use of remote interpreting; and the use of remote reporting and electronic recording to make the official record of an action or proceeding.(b) If a board conducts a hearing remotely, it shall ensure compliance with the provisions of this chapter and any rules and procedures adopted by the county board of supervisors pursuant to Section 16 of Article XIII of the California Constitution.(Added by Stats. 2020, Ch. 264, Sec. 24. (AB 107) Effective September 29, 2020.)
CA Rev & Tax Code § 1753 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 4 - Organization|Section 1753.

1753.  The multijurisdictional assessment appeals board shall include a minimum of three members, comprised of at least one appointed representative from each participating county. The board of supervisors of each participating county shall appoint one or more representatives to serve on the multijurisdictional assessment appeals board as either members or alternates.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1753.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 4 - Organization|Section 1753.1.

1753.1.  (a) A member of the multijurisdictional assessment appeals board shall serve for a term determined by the participating counties, subject to subdivision (b).(b) The lengths of the terms of members of the multijurisdictional assessment appeals board shall be structured so that not more than two members’ terms expire concurrently.(c) Members of the multijurisdictional assessment appeals board shall meet all eligibility requirements set forth in Section 1624 and all training requirements set forth in Sections 1624.01 and 1624.02, as those sections read on January 1, 2017.(d) A participating county may remove its appointed representative for cause by enactment of a resolution, adopted by a majority vote of the board of supervisors.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1753.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 4 - Organization|Section 1753.2.

1753.2.  Members of the board of supervisors are ineligible to serve as members or alternates to the multijurisdictional assessment appeals board.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1753.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 4 - Organization|Section 1753.3.

1753.3.  Any legal action filed by the county assessor or an assessee challenging the board’s determination shall be filed in the superior court with jurisdiction where the property that is the subject of the appeal is located.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1754 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 5 - Lead Clerk|Section 1754.

1754.  (a) The county clerk of the county where the appeal originated shall be designated as the lead clerk for the purposes of scheduling a hearing on an appeal before the board and coordinating with the county clerks of each participating county, unless the participating counties appoint a single county clerk to serve as the lead clerk for the multijurisdictional assessment appeals board.(b) If the participating counties appoint a single county clerk to serve as the lead clerk for the multijurisdictional assessment appeals board, the agreement between the participating counties shall provide for the allocation of costs and reimbursements associated with the activities of the board among the participating counties.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1755 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 6 - Admission and Withdrawal|Section 1755.

1755.  A county may be added as a participating county by enactment of a resolution by a majority of the current participating counties and subsequent enactment of an ordinance by the new participating county.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1755.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 6 - Admission and Withdrawal|Section 1755.1.

1755.1.  (a) A participating county may withdraw from the multijurisdictional assessment appeals board by enactment of an ordinance terminating its membership.(b) A participating county seeking to withdraw from the multijurisdictional assessment appeals board shall, by resolution, provide two years’ advance notice to the participating counties prior to withdrawal to allow for the disposal of all matters scheduled or pending before the board. Any matters filed before the two-year notice period ends that have not been heard and decided on the effective date of the termination shall automatically be referred to and be heard for final determination by the local board of equalization or successor board in the county from which the appeal was filed.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1756 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 7 - Repeal Date|Section 1756.

1756.  This chapter shall remain in effect only until January 1, 2028, and as of that date is repealed.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, by its own provisions. Note: Repeal affects Chapter 1.5, commencing with Section 1750.)
CA Rev & Tax Code § 1815 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 2 - Equalization by State Board of Equalization|ARTICLE 1 - Generally|Section 1815.

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 30, 1982.)
CA Rev & Tax Code § 1816 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 2 - Equalization by State Board of Equalization|ARTICLE 1 - Generally|Section 1816.

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 to assessors as provided by this code.(Repealed and added by Stats. 1982, Ch. 327, Sec. 146. Effective June 30, 1982.)
CA Rev & Tax Code § 1817 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 2 - Equalization by State Board of Equalization|ARTICLE 1 - Generally|Section 1817.

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 of locally assessed commercial and industrial real property in California. The board shall publish these ratios.The board shall determine these ratios by sales-assessment ratio studies of commercial and industrial property which has been transferred, which may be supplemented by board appraisals and by review of the amount of new construction added to the assessment rolls each year. The board shall conduct ratio studies in accordance with statistical principles applicable to those studies.For this purpose, the board and its duly authorized representatives shall have access to all records, public or otherwise, of any county assessor, and further, the board shall prescribe by rules the information which shall be necessary to be developed by the county assessors to enable the board to perform sales-assessment ratio studies and the format in which the data or information shall be transmitted by the county assessors to the board.(Added by Stats. 1986, Ch. 1457, Sec. 22.)
CA Rev & Tax Code § 1840 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 2 - Equalization by State Board of Equalization|ARTICLE 1.5 - Review of Assessment of Publicly Owned Property|Section 1840.

1840.  If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board pursuant to subdivision (g) of Section 11 of Article XIII of the California Constitution, it shall apply to the board for that review, equalization, or adjustment in writing on or before November 30. If the assessment objected to is one made outside the regular period for those assessments, the application for review shall be filed with the board within 60 days from the date the tax bill is mailed to the assessee.Every application shall show the facts claimed to require action of the board, and a copy of the application shall be filed with the assessor whose assessment is questioned. Upon receipt of a timely application, the board shall afford the applicant notice and a hearing in accordance with any rules and regulations as the board may prescribe. The failure to file a timely application shall bar the applicant from relief under subdivision (g) of Section 11 of Article XIII or this section.(Amended by Stats. 2016, Ch. 116, Sec. 2. (SB 1480) Effective January 1, 2017.)
CA Rev & Tax Code § 1841 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 2 - Equalization by State Board of Equalization|ARTICLE 1.5 - Review of Assessment of Publicly Owned Property|Section 1841.

1841.  When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the assessment. The notice is prima facie evidence of the regularity of all proceedings of the board resulting in the action that is the subject matter of the notice. Upon receipt of the notice the auditor shall enter upon the local roll any change in the assessment resulting from the action of the board.(Amended by Stats. 2003, Ch. 471, Sec. 18. Effective January 1, 2004.)
CA Rev & Tax Code § 2201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2201.

2201.  Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any variants thereof; the singular tense of a word includes the plural.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2202.

2202.  “Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2203.

2203.  “City” means any city whether general law or charter, except a city and county.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2204.

2204.  “Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2205.

2205.  “Costs mandated by the courts” means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after January 1, 1973, or with a final court order issued prior to July 1, 1972, if the costs incurred by a local agency or school district as a result thereof are not incurred until after June 30, 1973. “Costs mandated by the courts” do not include (i) costs incurred as a result of a judgment in an eminent domain or condemnation proceeding, (ii) costs incurred in order to comply with a final court order mandating the specific performance, or awarding damages as a result of nonperformance, of any contract or agreement entered into after January 1, 1973, and (iii) costs incurred as a result of a final court order which requires a local agency or school district to comply with a state-mandated program or service enacted after January 1, 1973, which the court has determined that the local agency or school district has failed to comply with prior to such order.(Amended by Stats. 1980, Ch. 1256, Sec. 2.)
CA Rev & Tax Code § 2206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2206.

2206.  “Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district after January 1, 1973, in order to comply with requirements of federal statute or regulation. “Costs mandated by the federal government” includes costs resulting from enactment of a state law or regulation where failure to enact such law or regulation to meet specific federal program or service requirements would result in substantial monetary penalties or loss of funds to public or private persons in the state. “Costs mandated by the federal government” does not include costs which are specifically reimbursed or funded by the federal or state government or programs or services which may be implemented at the option of the state, local agency, or school district.(Amended by Stats. 1980, Ch. 1256, Sec. 3.)
CA Rev & Tax Code § 2206.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2206.5.

2206.5.  “Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the voters. “Costs mandated by the voters” does not include costs which are specifically reimbursed or funded by the terms of such ballot measure.(Amended by Stats. 1978, Ch. 794.)
CA Rev & Tax Code § 2208 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2208.

2208.  “County” means any chartered or general law county. “County” includes a city and county.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2208.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2208.5.

2208.5.  “School district” means any school district, community college district, or county superintendent of schools.(Added by Stats. 1977, Ch. 1135.)
CA Rev & Tax Code § 2209 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2209.

2209.  “Executive order” means any order, plan, requirement, rule or regulation issued:(a) By the Governor, or(b) By any officer or official serving at the pleasure of the Governor, or(c) By any agency, department, board or commission of state government; provided that the term “executive order” shall not include any order, plan, requirement, rule or regulation issued by the State Water Resources Control Board or by any regional water quality control board pursuant to Division 7 (commencing with Section 13000) of the Water Code.It is the intent of the Legislature that the State Water Resources Control Board and regional water quality control boards will not adopt enforcement orders against publicly owned dischargers which mandate major waste water treatment facility construction costs unless federal financial assistance and state financial assistance pursuant to the Clean Water Bond Act of 1970 and 1974, is simultaneously made available.“Major” means either a new treatment facility or an addition to an existing facility, the cost of which is in excess of 20 percent of the cost of replacing the facility.(Amended by Stats. 1975, Ch. 486.)
CA Rev & Tax Code § 2210 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2210.

2210.  “Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973.(Added by Stats. 1975, Ch. 486.)
CA Rev & Tax Code § 2211 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2211.

2211.  “Local agency” means any city, county, special district, authority or other political subdivision of the state.(Amended by Stats. 1981, Ch. 242, Sec. 8. Effective July 21, 1981.)
CA Rev & Tax Code § 2212 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2212.

2212.  “Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2213 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2213.

2213.  “Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land and improvements.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2214 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 1 - Definitions|Section 2214.

2214.  “Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.(Added by Stats. 1973, Ch. 358.)