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.
Creation of New CountiesTransfers
Section § 23375
Once a new county is established, its officials need to finish all the necessary actions to assess and collect state and county taxes for that year. Any actions already taken by officials from the counties involved before the creation of the new county are now considered as done by the new county's officials for its own benefit.
new county establishment county tax assessment tax collection
Section § 23376
This law section explains that when a new county is proposed, officials from the existing counties that will be affected must quickly provide the board of supervisors of the new county with copies of all current tax assessments and related documents. These copies are to be treated as the original documents within the proposed new county. As a result, the new county's officials can handle tax assessments and collections as if they had always been responsible for them, ensuring a seamless transition.
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.
county formation tax assessment documents property tax collection
Section § 23377
This law requires the county superintendent of schools from each affected county to provide the superintendent of the proposed new county with an official copy of the latest school census for the school districts that will be part of the new county. Additionally, they must issue a financial transfer to the proposed county’s treasurer for any funds owed to the school districts included in the new county's territory.
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.
county superintendent of schools certified school census proposed county
Section § 23378
The auditor in each county affected by the formation of a new county must issue a payment to the new county's treasurer. This payment covers any funds owed to the new county's road and district funds. Both the existing and new counties need to properly record the amounts.
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.
county auditor county treasurer apportionment
Section § 23379
This law explains that when a new county is being proposed, the treasurer of each existing county impacted by this change must quickly transfer any funds from their road or school districts that fall within the new county's borders to the treasurer of the proposed county. Following this process will settle any financial obligations the new county might have towards the existing counties involved.
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.
county treasurer fund transfer proposed county
Section § 23380
When a new county is being formed and a road, supervisorial, or school district is split because of it, each county involved must calculate and transfer its share of funds from that district's budget to the treasurer of the new county.
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.
county formation district division treasurer transfer
Section § 23381
The supervisors of a new county must create books with records related to land and property within the new county's borders. These records are copied from existing county records and certified to be as valid as the originals. Payment for copying is set by the new county and capped at $0.08 per folio. The recorder from each existing county checks and certifies the copies for accuracy, charging up to $0.02 per folio and $0.25 per certificate for this verification.
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).
county formation property records transcription of records
Section § 23382
If there's a court case about real estate that's currently happening in a county that will change due to the creation of a new county, that case can be moved to the new county's court. This applies to cases about reclaiming property, confirming ownership, or dealing with property liens. Other types of cases, which could've been started in the new county if it existed, can also be moved there. This decision can be made by the court considering the case if a party involved requests it.
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.
real estate cases property disputes county reorganization
Section § 23383
This law explains that when a new county is being created, the current counties involved must keep providing necessary services until these responsibilities are officially transferred to the new county. During this transition period, the new county needs to set up a contract with the current counties to pay for these services until the transfer is complete. Even after the official transfer date, the new county can choose to continue using the services of the current counties if needed.
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.
county creation service transfer county services
Section § 23383.5
This law states that when a new county is formed, the highest rate at which it can levy taxes must be set according to specific guidelines outlined in another part of the Revenue and Taxation Code. Essentially, it makes sure that any new county follows established tax rules.
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.
maximum tax rate new county tax guidelines
Section § 23384
When a new county is created in California, the area within this new county will no longer be responsible for the annual tax payments linked to the debt of the previous counties, starting the year after the county is formed. The areas left behind in the old counties are also relieved from this debt if the new county takes it over, effective the year after the county is established. However, this does not stop bondholders from enforcing their rights to collect debts, nor does it affect the ultimate responsibility for this debt if there's a default.
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.
county creation tax liability relief outstanding indebtedness
Section § 23385
When a new county is officially established, all the funds, records, and property from the counties it was created from transfer to the new county. This includes anything owned by the former counties or held by their officials for public use.
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.
county creation transfer of funds property transfer
Section § 23386
This law states that when a new county is proposed and created, it doesn't change any existing debts, liabilities, or legal obligations of the counties involved. Any legal actions or cases related to these financial or legal obligations still go on as if the new county was never created. Essentially, the creation of the new county doesn’t alter or interrupt ongoing financial or legal matters connected to the earlier counties.
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.
new county creation debts liabilities
