Government Code section 43122

By ordinance passed in the same manner, the legislative body may fix the time for making the annual tax levy, and the time at which the tax lien attaches. It may change the times designated in the charter for making the assessment, demanding statements of property, preparing the assessment roll, equalizing the assessment, and for all other matters relating to the assessment and collection of city taxes.

Source: Section 43122, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=43122.­ (updated Jan. 1, 1949; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 43122's source at ca​.gov