Laws, Regulations & Annotations

A

115.0000 ANNEXATION

Annotation 115.0005

115.0005 Date Of Annexation. An annexation is considered complete (i.e., valid and binding with respect to its boundaries and its taxing authority as to public agencies and person affected), from the date of execution of a certificate of completion. However, an annexation is considered effective (i.e., providing formal notification to all persons in the county about the annexation) from either (1) the date fixed in the terms and conditions of the local agency commission resolution or (2) the date of recording the certificate of completion with the county recorder, if no effective date has been fixed in the terms and conditions of the resolution. Pursuant to Government Code sections 54903 and 57204, an annexation is actually implemented for purposes of property taxation only when a statement of boundary change has been filed with the State Board of Equalization, the county assessor, and the county auditor. C 12/13/2000.