Government Code section 51504

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.

Source: Section 51504, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=51504. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 51504’s source at ca.gov

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Location: https://california.public.law/codes/government_code_section_51504

Original Source: Section 51504, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=51504. (last accessed Apr. 24, 2025).