CHAPTER 3
OFFICERS AND EMPLOYEES
ARTICLE 6. ASSESSOR AND TAX COLLECTOR
SECTION:
§400: Offices Of Assessor And Tax Collector Abolished
§401: Election Of City To Transfer Duties Of Abolished Offices To County
§402: Transfer Of Other Duties
§400 OFFICES OF ASSESSOR AND TAX COLLECTOR ABOLISHED
The offices of City Assessor and City Tax Collector are hereby abolished. (Ord. 261, §2, adopted 1923)
§401 ELECTION OF CITY TO TRANSFER DUTIES OF ABOLISHED OFFICES TO COUNTY
The City, a municipal corporation, does hereby elect that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and the tax collector of the City shall be performed by the County Assessor and the County Tax Collector of the County of Mendocino, State of California, in which the said City is situated. (Ord. 261, §1, adopted 1923)
§402 TRANSFER OF OTHER DUTIES
All duties other than the assessing of the taxable property of said City heretofore performed by the City Assessor of said City shall be transferred to and be performed by the Director of Finance. (Ord. 261, §2, adopted 1923; Ord. 515, §5, adopted 1956)
§403 SAVING CLAUSE
Nothing herein contained shall affect the lien or collection of taxes heretofore levied by the City. (Ord. 261, §3, adopted 1923)