Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 615

615. Index. The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein where his assessment appears, and any other information required by the board. This index shall be delivered to the tax collector on or before the delivery of the extended roll.

History.—Stats. 1967, p. 1959, in effect November 8, 1967, changed "taxpayer" to "assessee" and deleted clause "or each assessment number under which his assessment appears" after ". . . where his assessment appears . . ." in the first sentence; and added the last sentence.