Section 6940.3 Of Chapter 2. Use Of County Assessor’s Roll From California Health And Safety Code >> Division 6. >> Part 2. >> Chapter 2.
6940.3
. The board shall declare its election by resolution and
shall file a certified copy with the auditor and the assessor of the
county on or before the first Monday in February of the year in which
the district proposes to use the county assessment roll.
Thereafter, until the board by resolution elects otherwise all
taxes shall be collected by the county assessor and tax collector of
the county.