TITLE 1. GENERAL EDUCATION CODE PROVISIONS 1-32527›DIVISION 1. GENERAL EDUCATION CODE PROVISIONS 1-32527›PART 9. FINANCE 14000-14550›CHAPTER 2. Local Taxation by School Districts and Community College Districts 14220-14401.1›ARTICLE 2. Taxes on School Districts Located in Two or More Counties 14220-14226

§ 14220

California Education Code · 2026-09 edition · updated 2026-10-03 · California

When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify to the board of supervisors of each of the counties the assessed value of all taxable property in the county situated in the district as shown by the last assessment roll of his county.

(Enacted by Stats. 1976, Ch. 1010.)

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California Education Code

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