{"code":"SHC","codeName":"Streets and Highways Code","section":"2802","citation":"Sts. & Hy. Code, § 2802","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 4. THE SPECIAL ASSESSMENT INVESTIGATION, LIMITATION AND MAJORITY PROTEST ACT OF 1931 [2800. - 3012.]","url":"https://blackletter.si/streets-and-highways-code/division-4"},{"name":"PART 1. GENERAL PROVISIONS [2800. - 2811.]","url":"https://blackletter.si/streets-and-highways-code/division-4/part-1"}],"history":"Amended by Stats. 1941, Ch. 1070.","effective":null,"html":"<p>As used in this division, “assessment roll” or “taxation assessment roll” when used with reference to a county, or district or other public corporation, means the taxation assessment roll of the county, and when used with reference to a city means the assessment roll of the county in which the city is located unless a correction factor is established for the purpose of determining true value as provided for in Part 8, in which event those terms mean the taxation assessment rolls of the city.</p>","text":"As used in this division, “assessment roll” or “taxation assessment roll” when used with reference to a county, or district or other public corporation, means the taxation assessment roll of the county, and when used with reference to a city means the assessment roll of the county in which the city is located unless a correction factor is established for the purpose of determining true value as provided for in Part 8, in which event those terms mean the taxation assessment rolls of the city.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/general-provisions-2802","source":"California Legislative Information bulk export (pubinfo)"}