Chapter 3.04
ASSESSMENT AND TAX COLLECTION

Sections:

3.04.010    County to perform duties.

3.04.020    County assessor to collect.

3.04.030    Conformance to state law.

3.04.040    City clerk to assume city assessor’s duties.

3.04.050    Abolishment of offices.

3.04.060    Contract with county authorized.

3.04.010 County to perform duties.

The city council of the city of Palos Verdes Estates, a city of the sixth class, hereby elects that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of the city shall, after the effective date of the ordinance codified in this chapter, be performed by the county assessor and the county tax collector of the county of Los Angeles, as provided in "An Act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices and to provide that their duties may be performed by certain officers of the county and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations," approved March 27, 1895, and all acts amendatory thereof and supplementary thereto. (Ord. 3 § 1, 1940)

3.04.020 County assessor to collect.

From and after the filing of a certified copy of the ordinance codified in this chapter with the auditor of Los Angeles County all assessments made by the county assessor, after they 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 of Palos Verdes Estates, and the taxes shall be collected by the assessor and tax collector of the county of Los Angeles, at the same time and in the same manner that the county taxes are collected. (Ord. 3 § 2, 1940)

3.04.030 Conformance to state law.

From and after the filing of a certified copy of the ordinance codified in this chapter with the auditor of the county of Los Angeles, the assessment for taxation, equalization of assessments, levy of taxes, and the collection of the same shall be conducted in all respects in accordance with and in the manner set out in the provisions of the Act mentioned in Section 3.04.010, and all acts amendatory thereof and supplementary thereto, and the duties of all officers and agents of the county of Los Angeles and of the city of Palos Verdes Estates in relation to assessment and equalization and to levy and collection of all taxes, current and delinquent, shall be such as are prescribed by the act and of all acts amendatory thereof and supplementary thereto; provided, that such taxes, when so collected, shall be paid to the city treasurer of the city of Palos Verdes Estates, as provided in the act and the acts amendatory thereof and supplementary thereto. (Ord. 3 § 3, 1940)

3.04.040 City clerk to assume city assessor’s duties.

From and after the effective date of the ordinance codified in this chapter, all duties other than the assessing of the property of the city or municipal corporation theretofore performed by the city assessor, shall be transferred to and be performed by the city clerk of Palos Verdes Estates, or such other officer as the city by ordinance determines, and all duties other than the collection of taxes theretofore performed by the city tax collector shall be transferred to and be performed by the chief of police, or such other officer as the city by ordinance determines. (Ord. 3 § 4, 1940)

3.04.050 Abolishment of offices.

From and after the effective date of the ordinance codified in this chapter, the offices of city assessor and tax collector of the city are abolished. (Ord. 3 § 5, 1940)

3.04.060 Contract with county authorized.

The mayor and city clerk are authorized to enter into a contract with the board of supervisors of the county of Los Angeles fixing the amount of compensation to be charged by and paid to the county of Los Angeles for the performance of the services of assessment and collection of taxes, as provided in the act mentioned in Section 3.04.010 and all acts amendatory thereof and supplementary thereto, such compensation to be fixed at a sum not greater than that provided by Section 6 of the act as amended April 13, 1927. (Ord. 3 § 6, 1940)