Chapter 3.08
TRANSFER OF TAX FUNCTIONS TO COUNTY
Sections:
3.08.010 Election to transfer duties of assessing property and collecting taxes to county.
3.08.020 Assessments and collection of city taxes by county—Generally.
3.08.040 Contract with county to fix compensation for services.
3.08.010 Election to transfer duties of assessing property and collecting taxes to county.
The city council elects that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector, respectively, shall after the effective date of the ordinance codified in this chapter be performed by the county assessor and the county tax collector, respectively, as provided in Sections 51500 to 51519 of the Government Code of the state. (Prior code § 11.47: Ord. 23 § 1)
3.08.020 Assessments and collection of city taxes by county—Generally.
After its passage and adoption, and after the filing of a certified copy of this chapter with the auditor of the county, all assessments made by the county assessor, after the same may be equalized or corrected by the board of supervisors or the state board of equalization, shall be used as a basis for the levy of the taxes of the city, and the taxes shall be collected by the assessor and tax collector of the county at the same time and in the manner county taxes are collected. (Prior code § 11.48)
3.08.030 Assessments and collection of city taxes by county—Compliance with Sections 51500 to 51519 of Government Code.
After its final passage and adoption, and after the filing of a certified copy of this chapter with the auditor of the county, the assessment for taxation, equalization of assessments, levy of taxes and collection of the same shall be conducted in all respects in accordance with and in the manner set out in the provisions of Sections 51500 to 51519 of the Government Code of the state, and the duties of all officers and agents of the county and of the city in relation to assessment and equalization and to the levy and collection of all taxes current and delinquent shall be such as are prescribed by Sections 51500 to 51519 of the Government Code of the state. Such taxes when so collected shall be paid to the city treasurer as provided in Section 51513 of the Government Code of the state. (Prior code § 11.49)
3.08.040 Contract with county to fix compensation for services.
The mayor and the city clerk are authorized to enter into a contract with the board of supervisors of the county fixing the amount of compensation to be charged by and paid to the county for the performance of services of assessment and collection of taxes as provided in Sections 51500 to 51519 of the Government Code of the state, such compensation to be fixed at a sum not greater than that provided by Section 51514 of the Government Code of the state. (Prior code § 11.50)