{"code":"GOV","codeName":"Government Code","section":"51546","citation":"Gov. Code, § 51546","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","url":"https://blackletter.si/government-code/title-5/division-1"},{"name":"PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2"},{"name":"CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2/chapter-2"},{"name":"ARTICLE 2. Chartered Cities [51540. - 51562.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2/chapter-2/article-2"}],"history":"Added by Stats. 1949, Ch. 81.","effective":null,"html":"<p>The county assessment roll made annually by the county assessor and equalized and corrected by the board of supervisors shall be the basis for levying city taxes.</p>","text":"The county assessment roll made annually by the county assessor and equalized and corrected by the board of supervisors shall be the basis for levying city taxes.","otherVersions":[],"url":"https://blackletter.si/government-code/chartered-cities-51546","source":"California Legislative Information bulk export (pubinfo)"}