California Government Code 56057 – “Next equalized assessment roll” means the listing to be equalized …
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“Next equalized assessment roll” means the listing to be equalized and used by a city, county, or district for the purpose of the annual levy and collection of any taxes or assessments imposed by the city, county, or district.
(Amended by Stats. 2011, Ch. 300, Sec. 45. (AB 1430) Effective January 1, 2012.)
Terms Used In California Government Code 56057
- 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