Section 26990 - Independent local agency assuming duties(a) Notwithstanding any other provision of law, with the exception of the Revenue and Taxation Code, commencing with the 1993-94 fiscal year, the duties and responsibilities previously conferred on the auditor, controller, or director of finance of any county to any independent local agency other than the county may be eliminated or modified if the independent local agency agrees to and is able to assume those duties and responsibilities and the auditor, controller, or director of finance concurs in writing to transfer those duties and responsibilities to the independent local agency.(b) As used in this section, "auditor," "controller," and "director of finance" refers to those county officers provided by Chapter 3.5 (commencing with Section 26880), Chapter 4 (commencing with Section 26900), Chapter 4.5 (commencing with Section 26970), and Chapter 4.6 (commencing with Section 26980) of this part. Those terms shall not refer to a county treasurer described in Chapter 5 (commencing with Section 27000) of this part.Added by Stats. 1993, Ch. 1195, Sec. 10.3. Effective January 1, 1994.