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.
Cal. Gov. Code § 23286
Alteration of Boundaries
Added by Stats. 1974, Ch. 1393.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.