{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2051","citation":"Rev. & Tax. Code, § 2051","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 3. The Equalized County Assessment Roll [2050. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-3"}],"history":"Added by Stats. 1965, Ch. 219.","effective":null,"html":"<p>The last equalized roll means the entire assessment roll as defined in Section <a href=\"/rtc/109\">109</a>.</p>","text":"The last equalized roll means the entire assessment roll as defined in Section 109.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-equalized-county-assessment-roll-2051","source":"California Legislative Information bulk export (pubinfo)"}