{"data":{"id":"us-ca/gov-51546","jurisdiction":"us-ca","citation":"GOV § 51546","heading":"","body":"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.","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 2. Chartered Cities [51540. - 51562.]"],"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":"b143bac67ae40ae215dcd030cabc27131c6436a934805fc0b64fddfcaefcbd68","source_id":"us-ca","stale":false,"prev":"us-ca/gov-51545","next":"us-ca/gov-51547"},"notice":"GroundRules: Original legal text. Not legal advice."}