California Health and Safety Code § 4890

Health and Safety Code
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The clerk shall file in the office of the county assessor a certified copy of each resolution of the board that affects a district in any of the following ways: (a) Establishes it. (b) Annexes territory to it. (c) Withdraws territory from it. (d) Dissolves it. The county assessor shall thereafter in making up the assessment roll segregate on it the property included in the district.

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