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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 1. General 51500-51521

§ 51504

California Government Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1969, Ch. 4.)

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California Government Code

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