Revenue and Taxation Code section 4702.5

In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend, or discontinue, these procedures to assessments that are entered on the secured tax roll for the current year.
Upon adoption, assessments shall be apportioned in the same manner that taxes are apportioned under this chapter.

Source: Section 4702.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4702.­5.­ (updated Jan. 1, 1959; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 4702.5's source at ca​.gov