Section 23575 Of Article 5. Establishment Of Consolidated Counties From California Government Code >> Division 1. >> Title 3. >> Chapter 3.5. >> Article 5.

. After the establishment of the consolidated county its officers shall proceed to complete all proceedings necessary for the assessment or collection of the state and county taxes for the current year, and all acts and steps theretofore taken by the officers of the affected counties prior to the consolidation shall be deemed performed by the officers of the consolidated county for the benefit of the consolidated county.