Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 3. The Equalized County Assessment Roll

Section 2053

2053. Change in local roll. If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on the date the auditor receives notice of the action of the board, except for the purpose of computing any debt limit referred to in Section 2052.

History.—Added by Stats. 1965, p. 1189, in effect September 17, 1965. Stats. 1968, p. 888, in effect June 28, 1968, added phrases referring to Section 759 and Section 2052. Stats. 1974, Ch. 544, p. 1259, in effect January 1, 1975, substituted "Sections 1840 and 1841" for "Sections 1822 and 1822.5". Stats. 1977, Ch. 246, in effect January 1, 1978, substituted "and the estimate with any charges transmitted pursuant to Section 755" for "or the confirmed or charged estimate transmitted pursuant to Section 759".