{"data":{"id":"us-ca/gov-56051","jurisdiction":"us-ca","citation":"GOV § 56051","heading":"","body":"“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.\nThis 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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 3. CORTESE-KNOX-HERTZBERG LOCAL GOVERNMENT REORGANIZATION ACT OF 2000 [56000. - 57550.]","PART 1. GENERAL [56000. - 56160.]","CHAPTER 2. Definitions [56010. - 56081.]"],"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":"1d464d8dff0bdd6d3f5ff7e879d27a4ebc76272981668e3c9679f281cb85535c","source_id":"us-ca","stale":false,"prev":"us-ca/gov-56050.5","next":"us-ca/gov-56052"},"notice":"GroundRules: Original legal text. Not legal advice."}