Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 2. Duties of Auditor

Section 1646

1646. Entry of totals. As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll the total valuation of each kind of property and the total valuation of all property; provided, however, that if the assessment roll is a machine-prepared roll the prescribed computations and entries may be made and entered upon a newly prepared roll.

(a) In counties of the first class, after the board of supervisors has acted under Section 2151, the auditor shall perform the duties specified in Section 2152; provided that if the assessment roll is a machine-prepared roll, the prescribed computations and entries may be made and entered upon a newly prepared roll without incorporating any of the adjustments authorized by the local board of equalization.

(b) In all other counties, after the board of supervisors has acted under Section 2151, the auditor shall perform the duties specified in Section 2152; provided that if the assessment roll is a machine-prepared roll, the prescribed computations and entries may be made and entered upon a newly prepared roll.

History.—Stats. 1957, p. 964, in effect September 11, 1957, added the clause relating to a machine-prepared roll. Stats. 1966, p. 674 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "assessor" for "clerk of the county board", deleted former language following "newly prepared roll", and added the last paragraph. Stats. 1974, Ch. 180, p. 365, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, added the subdivision letters, added subdivision (a), and added "In all other counties," before "after" to subdivision (b).