Section 50249 Of Article 9. Abandoned Excavations From California Government Code >> Division 1. >> Title 5. >> Part 1. >> Chapter 1. >> Article 9.

. If the county assessor and the tax collector assess property and collect taxes for the city, a certified copy of the report shall be filed with the county auditor on or before August 10th. The descriptions of the parcels reported shall be those used for the same parcels on the county assessor's map books for the current year.