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§ 281. “Appraiser” Defined.

18 CA ADC § 281Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 1. State Board of Equalization--Property Tax (California Department of Tax and Fee Administration -- Timber Yield Tax, See Chapter 11)
Chapter 2. Assessment
Article 7. Qualifications of Appraisers
18 CCR § 281
§ 281. “Appraiser” Defined.
Currentness
An appraiser for property tax purposes within the meaning of sections 670 through 673 of the Revenue and Taxation Code is a person employed by the state, a county, a city and county, or an appraisal commission who renders value judgments and/or who makes building classification judgments for cost estimating purposes in the administration of the valuation phase of ad valorem property taxation under Article XIII and Article XIII A of the California Constitution.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Sections 670, 673 and 1716, Revenue and Taxation Code.
History
1. New Article 7 ( 281 through 284) filed 4-12-68; effective thirtieth day thereafter (Register 68, No. 15).
2. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
3. Amendment of Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
4. Amendment of section and Note filed 5-28-2003; operative 6-27-2003 (Register 2003, No. 22).
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 281, 18 CA ADC § 281
End of Document