Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 7. Information to Other Taxing Agencies

Section 647

647. Copies of secured roll. (a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the assessing, makes written request, on or before the lien date, for a certified copy of the portion of the secured roll pertaining to property within its limits, the assessor shall comply with the request on or before July 1. Such roll is at all times, during office hours, open to the inspection of any person representing any taxing agency or revenue district, or any district described in Section 2131.

(b) In counties of the first class, if any city or lighting, water or irrigation district, on behalf of which the county does the assessing, makes written request, on or before the lien date, for a certified copy of the portion of the secured roll pertaining to property within its limits, the assessor shall comply with the request on or before the third Monday in August.

History.—Stats. 1966, p. 666 (First Extra Session), in effect October 6, 1966, added "or any district described in Section 2131, on behalf of which the county does the assessing", substituted "lien date" for "first Monday in March" and "July 1" for "third Monday in July", and added the last sentence. Stats. 1974, Ch. 180, p. 355, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, added the subdivision letters, and added subdivision (b).