Chapter 4.03
TRANSFER OF CITY TAX FUNCTIONS TO COUNTY

Sections:

4.03.010    Transfer under authority of State law.

4.03.020    Assessment, etc., by County officials – Deviation of County’s responsibility.

4.03.010 Transfer under authority of State law.

The City does hereby elect to avail itself of all of the provisions of an act of the Legislature of the State entitled,

An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the state, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporation

approved March 27, 1895, and all acts of the Legislature for the State amending the same, except the provisions of Section 2 of such act. [Ord. 12-004.]

4.03.020 Assessment, etc., by County officials – Deviation of County’s responsibility.

All assessments for taxes in the City shall be made and all such taxes collected by the Assessor and Tax Collector, respectively, of the County, and the duties of assessing property and collecting taxes provided by law to be performed heretofore by the Assessor and Tax Collector of the City shall hereafter be performed by the Assessor and Tax Collector, respectively, of the County, until the City shall, by ordinance, elect not to avail itself of the provisions of the act referred to in DMC 4.03.010 for any longer time. [Ord. 12-004.]