{"data":{"id":"us-ca/gov-51504","jurisdiction":"us-ca","citation":"GOV § 51504","heading":"","body":"All 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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]","CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]","ARTICLE 1. General [51500. - 51521.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1f644483bdd4529c500d6f080c1f1fd9a347beaca06ae21dd71a25a8c3d24613","source_id":"us-ca","stale":false,"prev":"us-ca/gov-51503","next":"us-ca/gov-51505"},"notice":"GroundRules: Original legal text. Not legal advice."}