Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Rules

Title 18, Public Revenues California Code of Regulations


Chapter 2. Assessment (101–300)

Article 7. Qualifications of Appraisers (281–290)

Rule 281

Rule 281. "Appraiser" Defined.

Authority: Section 15606, Government Code.

Reference: Sections 670, 673, and 1716, Revenue and Taxation Code.

An appraiser for property tax purposes within the meaning of section 670 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.

History: Adopted April 10, 1968, effective May 12, 1968.

Amended December 17, 1975, effective January 25, 1976.

Amended January 9, 2003, effective June 27, 2003.