Section 23214 Of Article 4. Minor Boundary Changes From California Government Code >> Division 1. >> Title 3. >> Chapter 2. >> Article 4.
23214
. 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.