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
Section 281 - "Appraiser" Defined

Universal Citation: 18 CA Code of Regs 281
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

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.

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).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 670, 673 and 1716, Revenue and Taxation Code.

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