California Code
CHAPTER 2 - Apportionment of Taxes in Multicounty Districts and Improvement Districts
Section 72110.

72110. If a district contains lands situated in more than one county, the duties imposed upon the board of supervisors and county officers by Chapter 1 (commencing with Section 72090) of this part shall be performed by the board of supervisors and county officers of each affected county.

(Added by Stats. 1963, Ch. 156.)