Legal Resources | Education Code | EC 14220
Chapter 2. Local Taxation By School Districts and Community College Districts. Article 2. Taxes on School Districts Located in Two or More Counties
When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify to the board of supervisors of each of the counties the assessed value of all taxable property in the county situated in the district as shown by the last assessment roll of his county.
(Enacted by Stats. 1976, Ch. 1010.)