Section 22613 Of Article 2. Changes Of Organization For Assessment Districts From California Streets And Highways Code >> Division 15. >> Part 2. >> Chapter 2. >> Article 2.
22613
. (a) Whenever any territory of an assessment district is
included within a city by annexation or incorporation, whether that
inclusion occurs before or after the completion of the formation of
the assessment district, and the notification requirements of
subdivision (c) of Section 57200 of the Government Code have been
met, that territory is thereby excluded from the assessment district.
(b) Subdivision (c) of Section 99 of the Revenue and Taxation Code
applies to alterations of territory pursuant to this section.
(c) If the assessment district has issued bonds or notes pursuant
to Section 22662.5 and the bonds or notes are outstanding and owing
on the date of the withdrawal, the property within any territory
withdrawing from the district shall continue to be liable for
assessment and payment of its pro rata share of the bonds or notes.