Section 1646 Of Article 2. Duties Of Auditor From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 2.
1646
. As soon as the auditor receives the local roll from the
assessor, he shall add up the valuations on it and enter on the roll
the total valuation of each kind of property and the total valuation
of all property; provided, however, that if the assessment roll is a
machine-prepared roll the prescribed computations and entries may be
made and entered upon a newly prepared roll.
(a) In counties of the first class, after the board of supervisors
has acted under Section 2151, the auditor shall perform the duties
specified in Section 2152; provided that if the assessment roll is a
machine-prepared roll, the prescribed computations and entries may be
made and entered upon a newly prepared roll without incorporating
any of the adjustments authorized by the local board of equalization.
(b) In all other counties, after the board of supervisors has
acted under Section 2151, the auditor shall perform the duties
specified in Section 2152; provided that if the assessment roll is a
machine-prepared roll, the prescribed computations and entries may be
made and entered upon a newly prepared roll.