California Government Code

§ 56051

GOV § 56051 Effective Jan 1, 2012Div. 3 · Title 5 · Part 1 · Ch. 2

Statute text

“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.

Legislative history

Amended by Stats. 2011, Ch. 300, Sec. 40. (AB 1430) Effective January 1, 2012.