Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 1. Construction

Section 109.5

109.5. "Machine prepared roll." "Machine prepared roll" means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed in printed form, on microfilm, or by any other means that would make it readily available to the public in a legible form. When so prepared by the assessor, the roll need not contain provision for tax extensions, but the contents thereof may be reproduced by the auditor with provision for tax extensions. Upon such reproduction of the assessment data, the document with provision for tax extensions shall constitute the roll without prejudice to the roll status of the document without such provision.

History.—Added by Stats. 1957, p. 963, in effect September 11, 1957. Stats. 1961, p. 4049, in effect September 15, 1961, added words "data", "bookkeeping machine and typewriter" and second and third sentences; deleted language concerning whether the roll may be prepared in preliminary or final form. Stats 1971, p. 2403, in effect March 4, 1972, added the hyphen between "data" and "processing" and added ", and such . . . in a legible form." after "mechanical device," in the first sentence.