Section 23290 Of Article 4.5. Alteration Of Boundaries From California Government Code >> Division 1. >> Title 3. >> Chapter 2. >> Article 4.5.
23290
. The officers of the transferring county shall immediately
execute and deliver to the board of supervisors of the accepting
county, copies of all assessments or other proceedings relative to
the assessment and collection of the current state and county taxes
on property within the transferred territory. The copies shall be
filed with the respective officers of the accepting county who would
have their custody if the proceedings had been originally had in that
county and shall be deemed originals. All proceedings recited in
such copies shall be deemed original proceedings in the accepting
county and have the same effect as if the proceedings had been had at
the proper time and in the proper manner by the respective officials
of that county. The officials of the accepting county shall proceed
with the assessment and collection of the taxes as if the proceedings
originally had in the transferring county had been originally had in
the accepting county.