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HomeGovernment CodeDiv. 1Ch. 2Art. 4.5§ 23289 Tax Collection After Boundary Change

§ 23289 Tax Collection After Boundary Change

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 23289 Tax Collection After Boundary Change

Key Takeaways

  • •When a piece of land moves from one county to another, the new county takes over tax stuff for that land.
  • •The new county finishes collecting taxes for that year, even if the old county started the work.
  • •Anything the old county did before the land moved counts as if the new county did it.

Example

A small town moves from County A to County B in the middle of the year.

County B now has to finish collecting taxes for that town, even if County A already sent out some tax bills. If County A had already started checking how much tax people owe, County B just picks up where they left off.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 23289 Tax Collection After Boundary Change

After the county boundary change is effected, the officers of the accepting county shall proceed to complete all proceedings necessary for the assessment or collection of the state and county taxes for the current year, in connection with all the property in the transferred territory, and, subject to Section 23286, all acts and steps taken, by the officers of the transferring county prior to the date when the boundary change was effected shall be deemed performed by the officers of the accepting county for the benefit of that county. (Added by Stats. 1974, Ch. 1393.)

Last verified: January 22, 2026

Key Terms

propertybenefitassessmentcollectionconnection

Related Statutes

  • § 23290 County Tax Transfer Procedures
  • § 23214 Tax Proceedings After Boundary Change
  • § 23236 County Boundary Transfer Petitions
  • § 23253 Property Owner Protest Rights
  • § 23254 Property Transfer Protest Rules

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 23289.
View Official Source