California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2152
The auditor shall then:
# (a)
Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll.
# (b)
Place in other columns the respective amounts due in installments.
# (c)
Foot each column, showing the totals.
Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization.
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