California Government Code 51504 – All assessments made by the county assessor and equalized or …
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All assessments made by the county assessor and equalized or corrected by the board of supervisors or State Board of Equalization shall be the basis for levying city taxes. In the first year that a city uses county values in the preparation of its roll it may independently assess property on the unsecured roll.
(Amended by Stats. 1969, Ch. 4.)
Terms Used In California Government Code 51504
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- County: includes city and county. See California Government Code 19
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18