Notwithstanding Section 24300, in the Counties of Lake, Mendocino, Santa Cruz, Sonoma, Trinity, and Tulare, the board of supervisors, by ordinance, may consolidate the duties of the offices of Auditor-Controller and Treasurer-Tax Collector into the elected office of Auditor-Controller-Treasurer-Tax Collector. The board of supervisors of the County of Lake shall not so consolidate these offices until a vacancy in either the office of Auditor-Controller or in the office of Treasurer-Tax Collector occurs.
Ca. Gov. Code § 24304.2