"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.
Ca. Gov. Code § 56057
"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.
Ca. Gov. Code § 56057