Section 23261 Of Article 4.5. Alteration Of Boundaries From California Government Code >> Division 1. >> Title 3. >> Chapter 2. >> Article 4.5.

. The commission shall also identify and determine the location and value of all real and personal property owned by the transferring county located within the territory to be transferred. Any real and personal property identified by the commission pursuant to this section shall become property of the accepting county, should the boundary change be effected as provided in this article, upon settlement of the indebtedness in the manner specified by the commission.