{"data":{"id":"us-ca/gov-23286","jurisdiction":"us-ca","citation":"GOV § 23286","heading":"","body":"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.","path":["Government Code - GOV","TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","DIVISION 1. COUNTIES GENERALLY [23000. - 23732.]","CHAPTER 2. Boundaries [23070. - 23296.]","ARTICLE 4.5. Alteration of Boundaries [23230. - 23296.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3ccc9a33920a16f98b7c0fdacedfb200f776072d739430b49ae21995d8ab148c","source_id":"us-ca","stale":false,"prev":"us-ca/gov-23285","next":"us-ca/gov-23287"},"notice":"GroundRules: Original legal text. Not legal advice."}