Section 56051 Of Chapter 2. Definitions From California Government Code >> Division 3. >> Title 5. >> Part 1. >> Chapter 2.
56051
. "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.