Government Code - GOV
TITLE 5. LOCAL AGENCIES [50001 - 57607]
( Title 5 added by Stats. 1949, Ch. 81. ) DIVISION 1. CITIES AND COUNTIES [50001 - 52203]
( Division 1 added by Stats. 1949, Ch. 81. ) PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300 - 51953]
( Part 2 added by Stats. 1949, Ch. 81. ) CHAPTER 2. Transfer of City Tax Functions [51500 - 51562]
( Chapter 2 added by Stats. 1949, Ch. 81. ) ARTICLE 1. General [51500 - 51521]
( Article 1 added by Stats. 1949, Ch. 81. ) 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.
(Amended by Stats. 1969, Ch. 4.)