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


Chapter 3. The Equalized County Assessment Roll

2050. Application of last equalized roll. Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any city, county or other public corporation makes reference to the "last equalized county assessment roll" in those words or in similar words, or in any words intended to refer to the latest or current assessment roll of the county, such roll (hereinafter referred to as the "last equalized roll") shall be ascertained in accordance with the rules provided in this chapter.

History.—Added by Stats. 1965, p. 1189, in effect September 17, 1965.

2051. Last equalized roll defined. The last equalized roll means the entire assessment roll as defined in Section 109.

History.—Added by Stats. 1965, p. 1189, in effect September 17, 1965.

2052. Last equalized roll. The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July, 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 August 20, and such rolls together shall continue to be the last equalized roll, except as otherwise provided in this chapter, (a) for the purpose of computing any debt limit for the issuance of bonds of any public entity that is based on a percentage of assessed valuation as shown on the last equalized assessment roll and (b) for all other purposes, until the assessment roll for the following year becomes the last equalized roll in accordance with the provisions of this section.

History.—Added by Stats. 1965, p. 1189, in effect September 17, 1965. Stats. 1968, p. 888, in effect June 28, 1968, completely revised this section. Stats. 1974, Ch. 312, p. 626, in effect January 1, 1975, substituted "August 20" for "the first Tuesday after the third Monday in August". Stats. 1977, Ch. 246, in effect January 1, 1978, substituted "and the estimate with any changes transmitted pursuant to Section 755" for "or the confirmed or charged estimate transmitted pursuant to Section 759". Stats. 1983, Ch. 1281, in effect September 30, 1983, deleted "1753 or" before "617," in the first sentence.

Last equalized assessment roll.—The proper base roll to be used when dividing property tax revenues between taxing agencies and a redevelopment agency is the assessment roll prepared annually and which becomes the last equalized roll on August 20, not the adjusted assessment roll made later in the tax year as the result of assessment appeals board decisions and after a redevelopment plan ordinance had been adopted. Redevelopment Agency v. Los Angeles County, 75 Cal.App.4th 68.

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".

2054. Change in local roll. [Repealed by Stats. 1984, Ch. 678, in effect January 1, 1985.]

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".

2056. Estimate of value of exempt property. Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt from taxation, as such assessed value is shown on the last equalized roll, and no value is shown on the roll for such property, and there is no other applicable provision for determining such assessed value, the assessor shall, upon request, provide in writing an estimate of the value according to his current assessment practices, and such estimate shall be deemed to be the assessed value for such purpose.

History.—Added by Stats. 1965, p. 1190, in effect September 17, 1965.

2125. Adjustment of impounded tax receipts. In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the county or any district lying wholly or partly within the county upon the basis of the assessed valuation of property, the value of all land, improvements and tangible personal property entered upon the local roll of the county after equalization, shall be adjusted for purposes of such allocation to eliminate the assessed valuation as to which the taxes were impounded.

History.—Added by Stats. 1959, p. 3835, in effect September 18, 1959.

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