Chapter 3.16
TRANSFER OF TAX ASSESSMENT AND COLLECTION DUTIES TO COUNTY
Sections:
3.16.030 Abolition of offices of the city assessor and city tax collector.
3.16.040 City funds held by county treasurer to be paid to city.
3.16.010 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 Patterson, a municipal corporation, situated in the county of Stanislaus, state of California.
B. “County” means the county of Stanislaus, a political subdivision of the state of California. (Ord. 190A § 1, 1966).
3.16.020 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 purposes of assessment and collection of and for ad valorem property taxes that become a lien after January 31, 1966, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1966. (Ord. 190A § 2, 1966).
3.16.030 Abolition of offices of the city assessor and city tax collector.
The offices of city assessor and city tax collector are abolished as of the first day of July 1966, 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 January 31, 1966, and the collection of assessments for municipal improvements becoming due and payable on or after July 1, 1966, are transferred to and are to be performed by the city clerk. (Ord. 190A § 3, 1966).
3.16.040 City funds held by county treasurer to be paid to city.
Pursuant to the provisions of Section 51503 of the Government Code of the state, it is prescribed that city funds in the hands of the county treasurer shall be paid to the city as they are collected and apportioned by the county auditor or as otherwise agreed upon between the city and the county. (Ord. 190A § 7, 1966).