Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 1. General Provisions
Chapter 1. Construction
109. "Roll." "Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing state assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes. The remainder of the roll is the "unsecured roll." The "local roll" is those parts of the secured and unsecured roll containing property which it is the county assessor's duty to assess. The "board roll" is that part of the secured roll containing State assessed property.
Discretion of assessor.—The action of the assessor in determining that there is insufficient real property to secure the payment of personal property taxes is not reviewable by the courts, San Mateo County v. Maloney, 71 Cal. 205. When there is no real estate on which personal property taxes can be a lien, the assessor has no discretion, and his failure to collect the taxes is a breach of his official duty. People v. Smith, 123 Cal. 70.
Note.—See the restriction in Section 107 on possessory interests as sufficient security. "State assessed property" is defined in Section 108.