California Revenue and Taxation Code 285 – The provisions of this article shall not apply in any county unless a …
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The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county.
Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors.
Terms Used In California Revenue and Taxation Code 285
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
(Amended by Stats. 1995, Ch. 499, Sec. 12. Effective January 1, 1996.)