Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2125 — The Equalized County Assessment Roll
Cal. Rev. & Tax. Code § 2125
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the county or any district lying wholly or partly within the county upon the basis of the assessed…
Citator
Cal. Rev. & Tax. Code § 2125 — The Equalized County Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the county or any district lying wholly or partly within the county upon the basis of the assessed valuation of property, the value of all land, improvements and tangible personal property entered upon the local roll of the county after equalization, shall be adjusted for purposes of such allocation to eliminate the assessed valuation as to which the taxes were impounded.