Chapter 2.12
ASSESSMENT AND TAX COLLECTION
Sections:
2.12.030 Abolition of offices of city assessor and city tax collector.
2.12.010 Definitions.
The following words and expressions when used in this chapter shall for the purpose of this chapter have the meanings respectively ascribed to them as follows:
A. “City” means the city of Etna, a municipal corporation, situated in the county of Siskiyou, state of California.
B. “County” means the county of Siskiyou, a political subdivision of the state of California. (Ord. 50 § 1, 1962)
2.12.020 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 and for ad valorem property taxes that become a lien after the adoption of this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962. (Ord. 50 § 2, 1962)
2.12.030 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 assessing of property in the city, 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 chapter and the collection of assessments for municipal improvements becoming due and payable on or after July 1, 1962, are transferred to and are to be performed by the city clerk. (Ord. 50 § 3, 1962)