§ 23575 County Tax Assessment After Consolidation

Government Code·California

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Key Takeaways

•When counties merge, the new county takes over all tax work for that year.
•Any tax steps the old counties started before merging count as done by the new county.
•The new county finishes collecting taxes for the whole year, even if the merge happened mid-year.

Example

County A and County B merge in June. County A had already sent out some tax bills in May.

The new merged county will finish sending the rest of the tax bills and collect all the money. The tax bills County A sent out before the merge still count as if the new county sent them.

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

Official Source

View on CA.gov

§ 23575 County Tax Assessment After Consolidation

After the establishment of the consolidated 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 counties prior to the consolidation shall be deemed performed by the officers of the consolidated county for the benefit of the consolidated county. (Added by Stats. 1974, Ch. 1391.)

Last verified: January 22, 2026

Key Terms

benefit consolidation establishment assessment collection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 23575.

Key Takeaways

Example

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Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References