California Government Code 54902 – On or before December 1 of the year immediately preceding the year in …
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On or before December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied, the statement shall be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento.
(Amended by Stats. 1995, Ch. 497, Sec. 1. Effective January 1, 1996.)
Terms Used In California Government Code 54902
- 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