{"code":"GOV","codeName":"Government Code","section":"56051","citation":"Gov. Code, § 56051","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 3. CORTESE-KNOX-HERTZBERG LOCAL GOVERNMENT REORGANIZATION ACT OF 2000 [56000. - 57550.]","url":"https://blackletter.si/government-code/title-5/division-3"},{"name":"PART 1. GENERAL [56000. - 56160.]","url":"https://blackletter.si/government-code/title-5/division-3/part-1"},{"name":"CHAPTER 2. Definitions [56010. - 56081.]","url":"https://blackletter.si/government-code/title-5/division-3/part-1/chapter-2"}],"history":"Amended by Stats. 2011, Ch. 300, Sec. 40.   (AB 1430)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>“Last equalized assessment roll” means the listing in use by a county, city, or district for the purpose of the annual levy and collection of any taxes or assessments.</p><p>This section does not require the use of the supplemental roll prepared pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code.</p>","text":"“Last equalized assessment roll” means the listing in use by a county, city, or district for the purpose of the annual levy and collection of any taxes or assessments. This section does not require the use of the supplemental roll prepared pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/government-code/definitions-56051","source":"California Legislative Information bulk export (pubinfo)"}