§ 281. “Appraiser” Defined.

Source: https://govt.westlaw.com/calregs/Document/ICD3C23634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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).