US lawCaliforniaStatutesCode hscDivision 6Part 1Chapter 7Article 36731Cal. HSC § 6731Cal. HSC § 6731Last amended: 1939Year: 2025Length: 20 wordsOfficial source If the district assessor has returned the assessment roll for the year the board shall proceed to equalize the assessments.PreviousCal. HSC § 6730NextCal. HSC § 6732