Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 3. Equalization
Chapter 1. Equalization by County Board of Equalization
Article 2. Duties of Auditor
1647. Valuation statements. Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll as corrected for changes made during July. Within 60 days after the close of the assessment year, he shall prepare new statements to reflect all corrections of the roll.
History.—Stats. 1951, p. 1390, in effect September 22, 1951, substituted third for second Monday in August. Stats. 1966, p. 674 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "for changes made during July" for "by the county board", and added the last sentence. Stats. 1973, Ch. 710, p. 1284, in effect January 1, 1974, substituted "August 15th" for "the third Monday in August".