California · Revenue and Taxation Code - RTC
RTC §285: 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.
Read the full statutory 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 It shall remain effective within the county unless repealed by resolution of the board of supervisors.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.