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 1651

1651. Transmission of roll. Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.

History.—Added by Stats. 1943, p. 2440, in effect August 4, 1943. Stats. 1963, p. 4343, in effect September 20, 1963, added the reference to Section 1754. Stats. 1974, Ch. 180, p. 365, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, deleted "or under Section 1754, whichever is applicable," after "Section 1646,". Stats. 1978, Ch. 1126, p. 3446, in effect January 1, 1979 deleted the provisions requiring the delivery of the roll to the assessor unless the duty to collect the tax was that of the tax collector.