California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 3 - EQUALIZATIONChapter 3 - The Equalized County Assessment Roll§ 2051§ 2051Added by Stats. 1965, Ch. 219.The last equalized roll means the entire assessment roll as defined in Section 109.Cite this sectionCal. Rev. & Tax. Code § 2051 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-3-equalization/chapter-3-the-equalized-county-assessment-roll/section-2051CopyOther sections in Chapter 3 - The Equalized County Assessment Roll§ 2050§ 2051§ 2052§ 2053§ 2055§ 2056§ 2125← § 2050§ 2052 →