“Next equalized assessment roll” means the listing to be equalized and used by a city, county, or district for the purpose of the annual levy and collection of any taxes or assessments imposed by the city, county, or district.
Cal. Gov. Code § 56057
Definitions
Known as the Cortese-Knox-Hertzberg Local Government Reorganization Act
The act spans §§ 56000–57550 (507 sections).
Amended by Stats. 2011, Ch. 300, Sec. 45
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.