California § 26202 - The tax so levied shall be computed and entered on the assessment roll by the cou
Full text of California Public Contract Code - PCC § 26202 — The tax so levied shall be computed and entered on the assessment roll by the cou, with citation guidance and answers to common questions.
§ 26202. The tax so levied shall be computed and entered on the assessment roll by the cou
The tax so levied shall be computed and entered on the assessment roll by the county auditor, and if the board of supervisors fails to levy the tax the auditor shall do so. The tax shall be collected at the same time and in the same manner as county taxes, and when collected shall be paid into the county treasury for the use of the district. The provisions of law prescibing the manner of levying and collecting county taxes and the duties of the several county officers with respect to taxation are, so far as they are not in conflict with this part, applicable to taxation under this part. Such officers shall be liable upon their several official bonds for the faithful discharge of the duties imposed upon them by this part.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 26202
What does Public Contract Code - PCC § 26202 cover?
Section 26202 ("The tax so levied shall be computed and entered on the assessment roll by the cou") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 26202?
A common citation format is "Public Contract Code - PCC § 26202" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 26202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.