Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 3. The Equalized County Assessment Roll

Section 2055

2055. Change in local roll. If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to Chapter 1 (commencing with Section 1601), and including any other changes in the local roll made pursuant to law, 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 third day after the final adjournment of the county board of equalization or all assessment appeals boards of the county as the case may be, except for the purpose of computing any debt limit referred to in Section 2052.

History.—Added by Stats. 1965, p. 1190, in effect September 17, 1965. Stats. 1968, p. 888, in effect June 28, 1968, changed references to tax appeals board to assessment appeals board, and added references to Chapter 1, Section 759, and Section 2052. Stats. 1977, Ch. 246, in effect January 1, 1978, deleted "or Chapter 1.5 (commencing with Section 1750) of Part 3 of Division 1, the local roll as so charged" between "1601" and "and". Also substituted "and the estimate with any charges transmitted to Section 755" for "or the confirmed or charged estimate transmitted pursuant to Section 759".