Chapter 3.24
COUNTY TAX COLLECTION*

Sections:

3.24.010    Transfer of duties to county – Authority.

3.24.020    Payment of collected taxes to city.

3.24.030    Compensation to county for performance of services.

3.24.040    Preservation of other duties of clerk and finance officer.

*    For statutory provisions authorizing cities to transfer tax assessment and collection duties to the county, see Gov. Code § 51500, et seq.

3.24.010 Transfer of duties to county – Authority.

The duties of assessment and tax collection for the city, provided by law to be performed by the city clerk as ex-officio assessor and the finance office of the city, are hereby transferred to the county assessor and the county tax collector of the county of San Diego. Such assessment and tax collection shall be performed by such county assessor and such county tax collector, beginning with the fiscal year 1953-1954, and shall continue for each succeeding fiscal year thereafter until the city shall by ordinance elect not to have such duties performed by such county assessor and county tax collector, all of which is in accordance with and permitted by Sections 51500 to 51519, inclusive, of the Government Code of the state and by Section 502 of the Charter of the city. (Prior code § 30.1).

3.24.020 Payment of collected taxes to city.

All taxes so levied and collected by the county shall be paid by warrant of the county auditor to the finance officer of the city, subject to CVMC 3.24.030. (Prior code § 30.2).

3.24.030 Compensation to county for performance of services.

The amount of compensation to be charged and paid to the county of San Diego for the performance of the services of assessing and collecting taxes for the city shall be fixed by agreement between the board of supervisors of San Diego County and the council; provided, however, that not more than one percent be charged for collecting the first $25,000 so collected and not more than one-fourth of one percent for all sums over that amount. The auditor of the county is hereby authorized to deduct such compensation from taxes collected under this chapter. (Prior code § 30.3).

3.24.040 Preservation of other duties of clerk and finance officer.

The city clerk and the finance officer of the city, respectively, shall continue to perform all duties to be performed by their offices under the laws of the state, the Charter of the city and the laws of the city other than the assessing of the city property and the collection of taxes. (Prior code § 30.4).