Chapter 3.20
ASSESSMENT AND COLLECTION OF TAXES
Sections:
3.20.030 Abolition of offices of city assessor and city tax collector.
For statutory provisions requiring cities to transfer tax assessment and collection duties to the county assessor, see Government Code § 51501.
3.20.010 Definitions.
The following words and expressions when used in this chapter shall for the purpose of this chapter have the meanings respectively ascribed to them as follows:
A. The word “city” as used in this chapter means the city of Holtville, a municipal corporation, situated in the county of Imperial, state of California;
B. The word “county” as used in this chapter means the county of Imperial, a political subdivision of the state of California. (Ord. 311 § 1, 1968).
3.20.020 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 effective January 1, 1969. (Ord. 311 § 2, 1968).
3.20.030 Abolition of offices of city assessor and city tax collector.
The offices of the city assessor and city tax collector are abolished as of the close of business December 31, 1968, and thereafter 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 and the collection of assessments for municipal improvements, are transferred to and are to be performed by the city clerk. (Ord. 311 § 3, 1968).