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California · Through 2026-09-13

GOV § 54902

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Where this section sits in the code
  1. Government Code - GOV
  2. TITLE 5. LOCAL AGENCIES [50001. - 57607.]
  3. DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]
  4. PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]
  5. CHAPTER 8. Boundaries [54900. - 54916.5.]

On or before December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied, the statement shall be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento.

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

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