California Government Code 57405 – If a tax or assessment has been levied by the disincorporated city …
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If a tax or assessment has been levied by the disincorporated city and remains uncollected, the county tax collector shall collect it when due and pay it into the county treasury on behalf of the designated successor agency or county to wind up the affairs of the disincorporated city.
(Amended by Stats. 2016, Ch. 163, Sec. 3. (AB 2032) Effective January 1, 2017.)
Terms Used In California Government Code 57405
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- County: includes city and county. See California Government Code 19