California Revenue and Taxation Code

§ 285

RTC § 285 Effective Jan 1, 1996Div. 1 · Part 2 · Ch. 1 · Art. 3

Statute text

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 It shall remain effective within the county unless repealed by resolution of the board of supervisors.

Legislative history

Amended by Stats. 1995, Ch. 499, Sec. 12. Effective January 1, 1996.