Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2050 — The Equalized County Assessment Roll

Cal. Rev. & Tax. Code § 2050

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any…

Citator

Cal. Rev. & Tax. Code § 2050 — The Equalized County Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.

Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any city, county or other public corporation makes reference to the “last equalized county assessment roll” in those words or in similar words, or in any words intended to refer to the latest or current assessment roll of the county, such roll (hereinafter referred to as the “last equalized roll”) shall be ascertained in accordance with the rules provided in this chapter.