§ 23375 County Tax Assessment Transition

Government Code·California

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Key Takeaways

•When a new county is created, its leaders must finish collecting taxes for that year.
•Any work done by the old county’s leaders before the new county was formed counts as work done for the new county.
•The new county gets the benefit of the old county’s tax work.

Example

A new county called 'Sunshine County' is created in the middle of the year.

The leaders of Sunshine County must finish collecting taxes for that year. If the old county’s leaders already started collecting taxes before Sunshine County existed, that work still counts for Sunshine County.

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Official Source

View on CA.gov

§ 23375 County Tax Assessment Transition

After the creation of the proposed county its officers shall proceed to complete all proceedings necessary for the assessment or collection of the state and county taxes for the current year, and all acts and steps theretofore taken by the officers of the affected county or counties prior to the creation of the proposed county shall be deemed performed by the officers of the proposed county for the benefit of the proposed county. (Added by Stats. 1974, Ch. 1392.)

Last verified: January 22, 2026

Key Terms

benefit creation assessment collection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 23375.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References