Chapter 3.04
TRANSFER OF TAX COLLECTION DUTIES
Sections:
3.04.020 Abolition of offices of City Assessor and City Tax Collector.
3.04.030 Filing of certified copy.
3.04.010 Transfer of duties.
The assessment and tax collection duties and the collection of assessments levied for municipal improvements, now performed by the Assessor and the Tax Collector of the City, are transferred to the Assessor and the Tax Collector of the County for the purpose of assessment and collection of ad valorem property taxes that become a lien after the adoption of this code, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962.
3.04.020 Abolition of offices of City Assessor and City Tax Collector.
The offices of City Assessor and City Tax Collector are abolished as of the first day of July, 1962, and thereafter all duties performed by the City Assessor other than the assessing of property in the City, and all duties performed by the City Tax Collector other than the collection of ad valorem taxes on property that become a lien after the adoption of this code and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962, are transferred to and are to be performed by the City Clerk.
3.04.030 Filing of certified copy.
The City Clerk filed a certified copy of the original ordinance adopting CMC 3.04.010 and 3.04.020 with the Auditor of the County prior to the first Monday in March, 1962, and notified the State Board of Equalization of the transfer of the taxing power of the City to the County.