California Revenue and Taxation Code Section 109.5
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California Laws > Revenue and Taxation Code > California Revenue and Taxation Code Section 109.5
109.5. "Machine-prepared roll" means an assessment roll prepared by
electronic data-processing equipment, bookkeeping machine,
typewriter, or other mechanical device, and such a roll may be
displayed in printed form, on microfilm, or by any other means that
would make it readily available to the public in a legible form. When
so prepared by the assessor, the roll need not contain provision for
tax extensions, but the contents thereof may be reproduced by the
auditor with provision for tax extensions. Upon such reproduction of
the assessment data, the document with provision for tax extensions
shall constitute the roll without prejudice to the roll status of the
document without such provision.
Section: 109.5
Last modified: February 22, 2013
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