TITLE 3. GOVERNMENT OF COUNTIES 23000-33205›DIVISION 1. COUNTIES GENERALLY 23000-23732›CHAPTER 2. Boundaries 23070-23296›ARTICLE 4. Minor Boundary Changes 23200-23221

§ 23214

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

After the effective date of the boundary change, the officers of the affected counties shall complete all proceedings necessary for the assessment or collection of state and local taxes for the current year with respect to the affected territory. Subject to Section 23213, all actions taken by the officers of the affected county before the effective date of the boundary change shall be deemed performed by the officers of the county in which the affected territory is situated after the effective date of the boundary change, for the benefit of that county.

(Repealed and added by Stats. 1985, Ch. 702, Sec. 2.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Government Code

California Government Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.