California Government Code 56051 – “Last equalized assessment roll” means the listing in use by a …
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“Last equalized assessment roll” means the listing in use by a county, city, or district for the purpose of the annual levy and collection of any taxes or assessments.
This section does not require the use of the supplemental roll prepared pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code.
Terms Used In California Government Code 56051
- 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
(Amended by Stats. 2011, Ch. 300, Sec. 40. (AB 1430) Effective January 1, 2012.)