Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Government Code Provisions
Provisions Relating to the Levy and Collection of Municipal Taxes by Counties and County Officers
PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES
Chapter 2. Transfer of City Tax Functions*
Article 2. Chartered Cities
Section 51549
51549. Statement of boundaries. As soon as practicable after the lien date following the effective date of the charter provision or ordinance, the city clerk shall deliver to the county assessor a written statement showing separately the exterior boundaries of the city as originally incorporated and the exterior boundaries of each body of new territory subsequently added and the date of addition. Thereafter, any changes in the city's boundaries shall be reported to the county assessor and the State Board of Equalization under the provisions of Sections 54900 to 54903, inclusive.
History.—Stats. 1966, p. 654 (First Extra Session), in effect October 6, 1966, revised the last sentence.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.

