Section 8769 Of Article 1. In General From California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 1.

. In case of any change of county boundary lines or creation of any new county, all acts and proceedings provided for in this chapter relating to any assessment upon land affected by the change of county boundary lines, or creation of the new county, shall be done as if the land was situated in the same county as at the time of appointment of the assessors to make the assessment.