Government Code § 57405
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If a tax or assessment has been levied by the disincorporated city and remains uncollected, the county tax collector shall collect it when due and pay it into the county treasury on behalf of the designated successor agency or county to wind up the affairs of the disincorporated city.
(Amended by Stats. 2016, Ch. 163, Sec. 3. (AB 2032) Effective January 1, 2017.)