There are currently 2 names in this directory beginning with the letter J.
J
JOINT RETURN
One personal income tax return filed by both members of a married couple.
JURISDICTIONAL CHANGE
Procedure by which a city, county or special district transfers functions or changes boundaries; by which a new local agency forms; or by which two or more local agencies consolidate. Jurisdictional changes may result in changes in the allocation of property tax revenues.
