Chapter 3.04
TRANSFER OF TAX FUNCTIONS TO COUNTY1
Sections:
3.04.020 Abolition of offices of city assessor and city tax collector.
3.04.010 Statutory authority.
The provisions of this chapter are adopted under Government Code Sections 51500 and 51520. (Prior code § 11-101).
3.04.020 Abolition of offices of city assessor and city tax collector.
The offices of the city assessor and the city tax collector are abolished effective July 1, 1968. After July 1, 1968, all duties performed by the city assessor other than the assessing of city property are transferred to and shall be performed by the city clerk. After July 1, 1968, all duties performed by the city tax collector other than the collection of taxes are transferred to and shall be performed by the city clerk. (Prior code § 11-103).
3.04.030 Transfer of duties.
The assessment and tax collection duties and the collection of assessments levied for municipal improvements now performed by the assessor and tax collector of the city are transferred to the assessor and the tax collector of the county for the purposes of assessment and collection of and for ad valorem property taxes that become a lien after December 5, 1967, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1968. (Prior code § 11-102).
1 For statutory provisions authorizing a transfer of assessment and tax collection duties to the county, see Government Code § 51500 et seq.