For the purposes of this chapter, the following definitions shall apply: (a) âMultijurisdictional assessment appeals boardâ or âboardâ means a board established by two or more counties pursuant to this chapter meeting as an assessment appeals board on behalf of the participating counties. (b) âParticipating countyâ means a county that has entered into an agreement, by enactment of an ordinance pursuant to Section 1752.1, to create a multijurisdictional assessment appeals board for the purpose of equalizing the valuation of assessed property.
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