Section 14220 Of Article 2. Taxes On School Districts Located In Two Or More Counties From California Education Code >> Division 1. >> Title 1. >> Part 9. >> Chapter 2. >> Article 2.

. When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify to the board of supervisors of each of the counties the assessed value of all taxable property in the county situated in the district as shown by the last assessment roll of his county.