{"data":{"id":"us-ca/shc-2802","jurisdiction":"us-ca","citation":"SHC § 2802","heading":"","body":"As used in this division, “assessment roll” or “taxation assessment roll” when used with reference to a county, or district or other public corporation, means the taxation assessment roll of the county, and when used with reference to a city means the assessment roll of the county in which the city is located unless a correction factor is established for the purpose of determining true value as provided for in Part 8, in which event those terms mean the taxation assessment rolls of the city.","path":["Streets and Highways Code - SHC","DIVISION 4. THE SPECIAL ASSESSMENT INVESTIGATION, LIMITATION AND MAJORITY PROTEST ACT OF 1931 [2800. - 3012.]","PART 1. GENERAL PROVISIONS [2800. - 2811.]"],"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":"3a5d2cfec248b524057d07c155f84fd68891d6b010016ecdf9b20da5a36c7302","source_id":"us-ca","stale":false,"prev":"us-ca/shc-2801","next":"us-ca/shc-2803"},"notice":"GroundRules: Original legal text. Not legal advice."}