California Government Code 51546 – The county assessment roll made annually by the county assessor and …
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The county assessment roll made annually by the county assessor and equalized and corrected by the board of supervisors shall be the basis for levying city taxes.
(Added by Stats. 1949, Ch. 81.)
Terms Used In California Government Code 51546
- city: means a city governed under a freeholders' charter. See California Government Code 51540
- County: includes city and county. See California Government Code 19