California Government Code
§ 51504
GOV § 51504Div. 1 · Title 5 · Part 2 · Ch. 2 · Art. 1
Statute text
View on leginfo.ca.govAll 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.
Legislative history
Amended by Stats. 1969, Ch. 4.