California Legal Codes and Statutes

§ 119

Enacted by Stats. 1939, Ch. 154.

“County board” means the county board of supervisors when sitting as the county board of equalization.

Cite this section

Cal. Rev. & Tax. Code § 119 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-1-general-provisions/chapter-1-construction/section-119

Other sections in Chapter 1 - Construction

§ 101§ 102§ 103§ 104§ 105§ 106§ 107§ 107.1§ 107.2§ 107.3…§ 123§ 124§ 125§ 126§ 128§ 129§ 130§ 134§ 135§ 136

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.