California Government Code 23289 – After the county boundary change is effected, the officers of the …
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After the county boundary change is effected, the officers of the accepting county shall proceed to complete all proceedings necessary for the assessment or collection of the state and county taxes for the current year, in connection with all the property in the transferred territory, and, subject to Section 23286, all acts and steps taken, by the officers of the transferring county prior to the date when the boundary change was effected shall be deemed performed by the officers of the accepting county for the benefit of that county.
(Added by Stats. 1974, Ch. 1393.)
Terms Used In California Government Code 23289
- Accepting county: means the county accepting transferred territory by reason of a county boundary change. See California Government Code 23231
- County: includes city and county. See California Government Code 19
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
- Transferring county: means the county from which territory is, or is proposed to be, transferred by reason of a county boundary change. See California Government Code 23231