Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 6. Assessment Roll
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.