Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Additional Government Code Provisions
Provisions Relating to the Filing of Statements on the Creation of a New District or a Change in a District's Boundary
Chapter 8. Boundaries*
54902. Time for filing. On or before December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied, the statement shall be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento.
History.—Stats. 1964, p. 309 (First Extra Session), in effect August 22, 1964, substituted "January" for "February." Stats. 1967, p. 2362, in effect November 8, 1967, added "in Sacramento." Stats. 1994, Ch. 229, in effect January 1, 1995, substituted "December 1 of . . . preceding the year" for "January 1st of the year" after "On or before". Stats. 1995, Ch. 497, in effect January 1, 1996, added "shall be filed with the auditor of each levying county, and the statement" after "statement".
Note.—For supplemental acts to this section, see "General Law Provisions" this volume.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 318, in effect October 1, 1949.