Chapter 3.10
TAXATION – GENERAL PROVISIONS1
Sections:
3.10.010 Adoption of state law relative to levy, collection, etc., of taxes.
3.10.020 Assessor and tax collector – County officer.
3.10.030 Collection of unsecured personal property taxes.
3.10.010 Adoption of state law relative to levy, collection, etc., of taxes.
All of the provisions of the laws of the state relating to the assessment of property and the levying and collecting of taxes thereon, and to the sale of property for nonpayment of taxes, and redemption of property from tax sales, contained in Division 1 of the Revenue and Taxation Code of the state, except: Section 464; Sections 751 through 755, inclusive, 757, 758, 827, 829, 830, 831, 832 and 833; Sections 1101 through 1104, inclusive; Sections 1136 through 1141, inclusive; Sections 1831 through 1834, inclusive; Sections 1866 through 1870, inclusive; Sections 3534 through 3556, inclusive; Sections 3651 through 3660, inclusive; Sections 3691, 3694, 3695, 3695.3, 3695.4, 3695.5, 3697, 3698, 3700, 3701, 3701.5, 3702, 3703, 3704, 3709, 3710, 3715, 3716, 3718, 3719, 3720, 3721, 3722, 3723 and 3724; Sections 3771 through 3775, inclusive; Sections 3791 through 3814, inclusive; Section 3841; Sections 3900 through 3912, inclusive; Sections 3950 through 3972, inclusive; Sections 4876 through 4880, inclusive; Sections 5026 through 5029, inclusive; and Sections 5061 through 5064, inclusive. All of the provisions of Article I and Article II, Chapter I, Division 4, Title 4, and Chapter 4, Division 3, Title 4, of the Government Code of the state are hereby adopted and made a part of this chapter the same as though fully set forth herein.
In such state law, where the context requires, the term “City of Willows” is substituted for the term “county” or “district” or “state,” the term “city clerk” is substituted for the term “auditor” or “county auditor” or “controller,” the term “city council” is substituted for the term “county supervisors” or “board of supervisors,” and the term “city attorney” is substituted for the term “district attorney,” it being the intention that such provisions shall refer to the city officials and bodies rather than county and state officials and bodies. [Code 1959 § 18.4; prior code § 15-1].
3.10.020 Assessor and tax collector – County officer.
The tax assessment and tax collection duties, and the collection of assessments levied for municipal improvements, shall be performed by the assessor and tax collector of the county for the purpose of assessment and collection of city taxes, and the collection of assessments for municipal improvements, becoming due and payable hereafter. [Ord. 425 § 2, 1-21-66. Prior code § 15-2].
State law reference—For such requirement by January 1, 1969, see § 51501, Gov. Code.
3.10.030 Collection of unsecured personal property taxes.
Notwithstanding any other provisions as to unsecured personal property taxes, the assessor and tax collector is authorized to collect the same at the time of making the assessment thereof. [Code 1959 § 18.5; prior code § 15-3].
State law reference—Authority to tax generally, § 43000, Gov. Code; maximum tax, § 43068.