Cal. Government Code § 51504

California · California Government Code · Status: effective

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Citation: Cal. Government Code § 51504, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/847501
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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.