Section 59413 Of Article 10. Preliminary Confirmation From California Government Code >> Division 1. >> Title 6. >> Chapter 5. >> Article 10.

. The State Controller may sign any consent to the refunding and reassessment for the State and the board of supervisors of the county in which the property lies may consent to the refunding and reassessment by resolution. If pursuant to law a city or other municipal or public corporation has acquired title to property within the district for nonpayment of taxes, its legislative body may consent to the refunding and reassessment.