California Code, Government Code - GOV § 54916.5
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Notwithstanding the provisions of Section 54902, 54902.1, or 54903, any county service area which is formed for the purpose of providing fire protection and emergency medical services, the formation of which is completed on March 3, 1982, shall be effective for assessment and taxation purposes for the 1982-83 fiscal year if the required statements and map or plat are filed on or before March 17, 1982.
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