§ 8769 County Boundary Assessment Rules

Water Code·California

AI SummaryVerified

Key Takeaways

•If a county's borders change or a new county is made, the rules for taxing land stay the same.
•The land is treated like it's still in the old county for tax purposes.
•This makes sure taxes are fair and don't get messed up by border changes.

Example

A town moves from County A to County B because the border changed.

The land taxes for that town will still be calculated the same way as when it was in County A, so people don’t get confused or treated unfairly.

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

Official Source

View on CA.gov

§ 8769 County Boundary Assessment Rules

In case of any change of county boundary lines or creation of any new county, all acts and proceedings provided for in this chapter relating to any assessment upon land affected by the change of county boundary lines, or creation of the new county, shall be done as if the land was situated in the same county as at the time of appointment of the assessors to make the assessment. (Added by Stats. 1943, Ch. 369.)

Last verified: January 23, 2026

Key Terms

change of county boundary lines creation of any new county assessment assessors

References

Official text at leginfo.legislature.ca.gov
California Legislature. Water Code. Section 8769.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References