§ 23170 County Boundary Tax Validation

Government Code·California

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Key Takeaways

•If two counties have used the same boundary line for taxes for 25 years before 1927, that line is now official.
•This law makes old, agreed-upon county lines legal, even if they weren’t officially set before.
•It only applies to boundaries that were used for taxes and recognized by both counties.

Example

Two counties, County A and County B, have been using the same line as their border for taxes since 1900.

Because they used this line for more than 25 years before 1927, this law makes that line the official border between them.

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Official Source

View on CA.gov

§ 23170 County Boundary Tax Validation

Every common boundary between counties which has been mutually recognized and used by the counties adjacent thereto for the purpose of the assessment and collection of taxes for a period of 25 years continuously prior to July 30, 1927, is confirmed, validated, and declared to be legally established. (Added by Stats. 1947, Ch. 424.)

Last verified: January 22, 2026

Key Terms

assessment collection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 23170.

Key Takeaways

Example

Key Terms

Related Statutes

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Key Takeaways

Example

Key Terms

Related Statutes

References