Cal. Code Regs. tit. 18 § 281

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 281 - "Appraiser" Defined

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.

Cal. Code Regs. Tit. 18, § 281

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.

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 NOTEfiled 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
4. Amendment of section andNotefiled 5-28-2003; operative 6-27-2003 (Register 2003, No. 22).