SECTIONS 23375-23386 - California Statutes

GOVERNMENT CODE

SECTION 23375-23386

23375. After the creation of the proposed 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
county or counties prior to the creation of the proposed county shall
be deemed performed by the officers of the proposed county for the
benefit of the proposed county.

23376. The officers of each affected county shall immediately
execute and deliver to the board of supervisors of the proposed
county copies of all assessments or other proceedings relative to the
assessment and collection of the current state and county taxes on
property in the proposed county. The copies shall be filed with the
respective officers of the proposed county who would have their
custody if the proceedings had been originally had in the proposed
county and shall be deemed originals. All proceedings recited in such
copies shall be deemed original proceedings in the proposed county,
and have the same effect as if the proceedings had been had at the
proper time and in the proper manner by the respective officials of
the proposed county. The officials of the proposed county shall
proceed with the assessment and collection of the taxes as if the
proceedings originally had in the affected county or counties had
been originally had in the proposed county.

23377. The county superintendent of schools of each affected county
shall furnish the county superintendent of schools of the proposed
county with a certified copy of the last school census of the
different school districts in the territory forming the proposed
county, and shall draw his warrant on the treasurer of his county in
favor of the treasurer of the proposed county, for all the money that
is or may be due from his county by any apportionment or otherwise
to the different school districts embraced in the proposed county.

23378. The auditor of each affected county shall draw his warrant
on the treasurer of his county in favor of the treasurer of the
proposed county for all money that is or may be due from his county
by apportionment or otherwise to the different road and supervisorial
or district funds in the territory forming the proposed county. The
amounts shall be properly credited in both counties.

23379. The treasurer of each affected county shall immediately
cause to be transferred to the county treasurer of the proposed
county all money standing to the credit of or belonging to any road
or school district, the territory comprising which is included within
the boundaries of the proposed county. A compliance with the
provisions of this section shall be a full and complete settlement of
all debts which the proposed county has against the affected county
or counties.

23380. Whenever in the formation of a proposed county, a road,
supervisorial, or school district has been divided the board of each
affected county shall by resolution direct its treasurer to transfer
the proper proportionate amount of the money remaining in the fund of
such district to the treasurer of the proposed county.

23381. The board of supervisors of any proposed county shall
provide suitable books and have transcribed from the records of the
affected county or counties all parts thereof relating to or
affecting the title to or property situate in the proposed county.
When transcribed and certified the records shall have the same force
and effect as original records. Compensation for services shall be
fixed and allowed by the board of the proposed county at not to
exceed eight cents ($0.08) a folio for transcribing. The recorder of
each affected county shall compare the books of transcripts and
attach to each volume a certificate under his seal of office of the
correctness of the records copied. For the service of comparing he
may charge not to exceed two cents ($0.02) a folio, and for each
certificate, not to exceed twenty-five cents ($0.25).

23382. All actions pending in the superior court of an affected
county for the recovery of the possession of, quieting the title to,
or for the enforcement of liens upon, real estate lying in the
proposed county shall on motion of any party thereto be transferred
to the superior court of the proposed county and deemed originally
brought in the superior court of the proposed county. Any other
action or special proceeding pending in the superior court of an
affected county which might have been commenced in the proposed
county if the proposed county had been in existence at the date of
commencement, may in the discretion of the court in which it is
pending and on motion of any party interested therein be transferred
to the superior court of the proposed county.

23383. The affected county or counties shall continue to provide
necessary services from the date of creation of the proposed county
until service responsibilities and functions are transferred to the
proposed county according to the provisions of the resolution of the
board of supervisors of the principal county adopted pursuant to
Section 23369. The proposed county shall contract with the affected
county or counties for such purposes from the date of creation until
actual transfer or the effective date or dates for transfer as
provided in such resolution. The contract shall specify the amount or
amounts to be paid by the proposed county to the affected county or
counties for the performance of such services and functions. The
proposed county may continue to contract with the affected county or
counties for any services and functions subsequent to the date or
dates specified in any resolution adopted pursuant to Section 23369.

23383.5. The maximum tax rate for the new county shall be
established in accordance with Chapter 3 (commencing with Section
2201) of Part 4 of Division 1 of the Revenue and Taxation Code.

23384. Except as provided by the commission, upon creation of the
proposed county the territory located within the proposed county
shall be relieved of annual tax liability for outstanding
indebtedness of each affected county in the year next succeeding the
election on creation of the proposed county when assessments or taxes
are to be levied for payment of such indebtedness.
Territory remaining in the affected county or counties upon the
creation of the proposed county shall be relieved of annual tax
liability for any outstanding indebtedness of such affected county or
counties which the commission determines is to be assumed by the
proposed county. Such relief shall become effective in the year next
succeeding the year in which the election on creation of the proposed
county is held when assessments or taxes are to be levied for
payment of such indebtedness.
Nothing in this section shall be construed as in any way limiting
the power of a bondholder to enforce his contractual rights; and
nothing in this section shall affect the ultimate liability of
territory of the affected county or counties, or of the proposed
county for bonded indebtedness of the affected county or counties, or
of the proposed county for bonded indebtedness of the affected
county or counties in case of default.

23385. When the proposed county is deemed created, all funds,
records and the title to any property owned or held by, or in trust
for any of the affected counties, or by their officers or boards in
trust for public use, is vested in the proposed county, or its
officers or boards.

23386. Except as otherwise provided in this chapter, creation of
the proposed county does not affect any debts, demands, liabilities
or obligations of any kind existing in favor of or against the
affected county or counties. Creation of the proposed county does not
affect any pending action or proceeding involving any such debt,
demand, liability, or obligation, or any action or proceeding brought
by or against any affected county prior to creation of the proposed
county. All such proceedings shall be continued and concluded, by
final judgment or otherwise, as if the proposed county had not been
created.