TITLE 3. GOVERNMENT OF COUNTIES 23000-33205›DIVISION 1. COUNTIES GENERALLY 23000-23732›CHAPTER 2. Boundaries 23070-23296›ARTICLE 4.5. Alteration of Boundaries 23230-23296

§ 23286

California Government Code · 2018-11 edition · updated 2026-10-04 · California

When a county boundary is changed, all taxes levied before the boundary change was effected shall be collected by the officers of and belong to the county in which the territory was situated before the boundary change.

(Added by Stats. 1974, Ch. 1393.)

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California Government Code

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