Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 6. Assessment Roll
History.—Stats. 1966, p. 665 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "auditor" for "clerk of the board of supervisors, who is ex officio clerk of the county board."
Assessor not required to furnish additional information.—A contract by a city council with a private person for an abstract of the assessment rolls showing detailed data is not illegal as being part of the assessor's duties under this section. Maurer v. Weatherby, 1 Cal.App. 243.
Delivery of roll terminates assessor's power to make changes.—After delivery of the roll to the board of equalization the assessor has no power to change any assessments unless authorized by the board of supervisors or the district attorney under Sections 1611 and 4834. Savings & Loan Society v. San Francisco, 146 Cal. 673, 676.