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California · Through 2026-09-13

GOV § 51546

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Where this section sits in the code
  1. Government Code - GOV
  2. TITLE 5. LOCAL AGENCIES [50001. - 57607.]
  3. DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]
  4. PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]
  5. CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]
  6. ARTICLE 2. Chartered Cities [51540. - 51562.]

The county assessment roll made annually by the county assessor and equalized and corrected by the board of supervisors shall be the basis for levying city taxes.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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