Chapter 3.08
TRANSFER OF TAX FUNCTIONS TO COUNTY1
Sections:
3.08.010 Generally.
The city council, deeming it for the best interests of the city and determining that the public interest and necessity demands the action taken in this section, elects to avail itself of the provisions of the act of the Legislature of the state, entitled, “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 allowed for such county officers, for the services so rendered to such municipal corporations,” approved March 27, 1895, being Chapter CLXXXII, of the statutes of the state for the year 1895, and all acts amending of the same, except Section 2 and Section 7 of such act. The city council 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 be performed by the county assessor and the county tax collector respectively. (1964 Code § 25.1.)
For statutory provisions regarding transfer of city taxing functions to the county, see Government Code § 51334.