Section 23376 Of Article 5. Transfers From California Government Code >> Division 1. >> Title 3. >> Chapter 3. >> Article 5.
23376
. The officers of each affected county shall immediately
execute and deliver to the board of supervisors of the proposed
county copies of all assessments or other proceedings relative to the
assessment and collection of the current state and county taxes on
property in the proposed county. The copies shall be filed with the
respective officers of the proposed county who would have their
custody if the proceedings had been originally had in the proposed
county and shall be deemed originals. All proceedings recited in such
copies shall be deemed original proceedings in the proposed 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
the proposed county. The officials of the proposed county shall
proceed with the assessment and collection of the taxes as if the
proceedings originally had in the affected county or counties had
been originally had in the proposed county.