{"code":"GOV","codeName":"Government Code","section":"23286","citation":"Gov. Code, § 23286","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","url":"https://blackletter.si/government-code/title-3"},{"name":"DIVISION 1. COUNTIES GENERALLY [23000. - 23732.]","url":"https://blackletter.si/government-code/title-3/division-1"},{"name":"CHAPTER 2. Boundaries [23070. - 23296.]","url":"https://blackletter.si/government-code/title-3/division-1/chapter-2"},{"name":"ARTICLE 4.5. Alteration of Boundaries [23230. - 23296.]","url":"https://blackletter.si/government-code/title-3/division-1/chapter-2/article-4.5"}],"history":"Added by Stats. 1974, Ch. 1393.","effective":null,"html":"<p>When a county boundary is changed, all taxes levied before the boundary change was effected shall be collected by the officers of and belong to the county in which the territory was situated before the boundary change.</p>","text":"When a county boundary is changed, all taxes levied before the boundary change was effected shall be collected by the officers of and belong to the county in which the territory was situated before the boundary change.","otherVersions":[],"url":"https://blackletter.si/government-code/alteration-of-boundaries-23286","source":"California Legislative Information bulk export (pubinfo)"}