California Legal Codes and Statutes

§ 23286

Added by Stats. 1974, Ch. 1393.

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.

Cite this section

Cal. Gov. Code § 23286 (2026)
https://ca.codecond.com/codes/gov/title-3-government-of-counties/division-1-counties-generally/chapter-2-boundaries/article-4-5-alteration-of-boundaries/section-23286

Other sections in Article 4.5 - Alteration of Boundaries

§ 23230§ 23231§ 23232§ 23233§ 23234§ 23235§ 23236§ 23237§ 23238§ 23239…§ 23287§ 23288§ 23289§ 23290§ 23291§ 23292§ 23293§ 23294§ 23295§ 23296

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