The board shall declare its election by resolution and shall file a certified copy with the auditor and the assessor of the county on or before the first Monday in February of the year in which the district proposes to use the county assessment roll.
Thereafter, until the board by resolution elects otherwise all taxes shall be collected by the county assessor and tax collector of the county.
Source:
Section 6940.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC§ionNum=6940.3..