Chapter 3-1
ASSESSMENT AND COLLECTION OF TAXES
Sections:
Article 1. Assessment and Collection of Taxes
3-1-110 Abolition of offices of City Assessor and City Tax Collector.
Article 1. Assessment and Collection of Taxes
3-1-100 Definitions.
The following words and expressions when used in this Article shall, for the purpose of this Article, have the meanings respectively ascribed to them as follows:
(A) “City” shall mean the City of San Juan Bautista, a municipal corporation, situated in the County of San Benito, State of California.
(B) “County” shall mean the County of San Benito, a political subdivision of the State of California.
3-1-105 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 hereby transferred to the Assessor and Tax Collector of the County for the purpose of assessment and collection of and for ad valorem property taxes and become a lien after the adoption of this Article, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962.
3-1-110 Abolition of offices of City Assessor and City Tax Collector.
The office of the City Assessor and City Tax Collector are hereby 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 the 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 Article and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962, are hereby transferred to and are to be performed by the City Clerk.
Legislative History: Ords. 112 (1/24/61), 113 (1/24/61).