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*

Section 54903

54903. Failure to file. The creation of any city, district or zone thereof or the change in its boundaries is not effective for assessment or taxation purposes nor shall the tax or the special assessment levy of a district previously levying and collecting taxes or special assessments based on its own assessment be carried on a city or county assessment roll unless the statement and map or plat is filed pursuant to this chapter.

History.—Stats. 1953, p. 1877, in effect September 9, 1953, added language beginning "nor shall" and ending "assessment roll"; substituted "chapter" for "article." Stats. 1963, p. 1024, in effect September 20, 1963, added the words "or zone thereof."

Assessment void.—Allegations in the complaint that the statement and map were never filed prima facie show that the tax assessment was void. Southwest Exploration Company v. Orange County, 44 Cal.2d 549.

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.