California Code, Streets and Highways Code - SHC § 2802

As used in this division, “assessment roll” or “taxation assessment roll” when used with reference to a county, or district or other public corporation, means the taxation assessment roll of the county, and when used with reference to a city means the assessment roll of the county in which the city is located unless a correction factor is established for the purpose of determining true value as provided for in Part 8, in which event those terms mean the taxation assessment rolls of the city.