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Code · California · Government Code

§ 54902

64 words·~1 min read·/ca/government-code/54902

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On or before December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied, the statement shall be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento.
★   the supreme law of the land   ★
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