Government Code section 51546

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.

Source: Section 51546, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=51546. (updated Jan. 1, 1949; accessed Sep. 14, 2026).

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Up to date

Verified:
Sep. 14, 2026

§ 51546's source at ca.gov

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Location: https://california.public.law/codes/government_code_section_51546

Original Source: Section 51546, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=51546. (last accessed May 12, 2025).