Rev. & Tax. Code, § 2152 · Chapter 1. Determination of Tax
Rev. & Tax. Code, § 2152
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The auditor shall then:
(a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll.
(b) Place in other columns the respective amounts due in installments.
(c) Foot each column, showing the totals.
Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization.
Notes and commentary — not statutory text
History
Amended by Stats. 1977, Ch. 246.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2152.
- Text hash
- sha256 0a28f709b5a6b365cdcb0d191b799e571407de1822f1737f1c44f81aa6a81aa6
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 2152. Each shows the citation as that text prints it.
Revenue and Taxation Code
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