{"code":"RTC","codeName":"Revenue and Taxation Code","section":"617","citation":"Rev. & Tax. Code, § 617","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 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 6. Assessment Roll [601. - 623.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-6"}],"history":"Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.","effective":null,"html":"<p>As soon as the assessor completes the local roll, he shall deliver it to the auditor.</p>","text":"As soon as the assessor completes the local roll, he shall deliver it to the auditor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-roll-617","source":"California Legislative Information bulk export (pubinfo)"}