TITLE 5. LOCAL AGENCIES 50001-57550›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

§ 51546

California Government Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1949, Ch. 81.)

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California Government Code

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