Section 51504 Of Article 1. General From California Government Code >> Division 1. >> Title 5. >> Part 2. >> Chapter 2. >> Article 1.

. All assessments made by the county assessor and equalized or corrected by the board of supervisors or State Board of Equalization shall be the basis for levying city taxes. In the first year that a city uses county values in the preparation of its roll it may independently assess property on the unsecured roll.