Chapter 3.24
TRANSFER OF TAXING FUNCTIONS TO COUNTY1

Sections:

3.24.010    Transfer of duties.

3.24.020    Abolition of offices of city assessor and city tax collector.

3.24.010 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 purpose of assessment and collection of and for ad valorem property taxes that become a lien after August 15, 1963, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1964. (Ord. 6 § 2, 1963).

3.24.020 Abolition of offices of city assessor and city tax collector.

The offices of city assessor and city tax collector are abolished and 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 becomes a lien after August 15, 1963, and the collection assessments for municipal improvements becoming due and payable on and after July 1, 1964, are transferred to and are to be performed by the city clerk. (Ord. 6 § 3, 1963).


1

For statutory provisions regarding transfers of city taxing functions to the county, see Gov. Code § 51334.