Chapter 3.12
PROPERTY TAX COLLECTION

Sections:

3.12.010    Transfer of duties to county assessor and tax collector.

3.12.020    Basis of tax collection.

3.12.030    Compliance with state Act.

3.12.040    Transfer of duties to city clerk and city treasurer.

3.12.050    Offices of city assessor and tax collector abolished.

3.12.060    Compensation of county.

3.12.010 Transfer of duties to county assessor and tax collector.

The city council of the city, a city of the sixth class, elects that the duties of the assessing property and collecting taxes provided by law to be performed by the assessor and tax collector, respectfully, 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, respectively, of the county of Sacramento, as provided in “An Act to provided 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. 20 § 1, 1950)

3.12.020 Basis of tax collection.

From and after January 1, 1947, and after filing of a certified copy of the ordinance codified in this chapter with the auditor of the county, all assessments made by the county assessors after the same may be equalized or corrected by the board of supervisors or State Board of Equalization shall be used as a basis for the levy of the taxes of the city, and the taxes shall be collected by the assessors and tax collector of the county at the same time and in the manner county taxes are collected. (Ord. 20 § 2, 1950)

3.12.030 Compliance with state act.

From and after January 1, 1947, and after the filing of certified copy of the ordinance codified in this chapter with the auditor of the county, the assessment for taxation, equalization of assessments, levy of taxes, and the collection of same shall be conducted in all respects in accordance with and in the manner set out in the provisions of said Act mentioned in Section 3.12.010, and all Acts amendatory thereof and supplementary thereto, and the duties of all the officers and agents of the county and of the city, in relation to assessment and equalization and to levy and collection of all taxes, current and delinquent, shall be such as are prescribed by said Acts and all the Acts amendatory thereof and supplementary thereto; provided, that such taxes, when so collected, shall be paid to the city treasurer, as provided in said Act and in the Acts amendatory thereof and supplementary thereto, the city council not electing to avail itself or the city of the provisions of Section 2 of said Act. (Ord. 20 § 3, 1950)

3.12.040 Transfer of duties to city clerk and city treasurer.

From and after going into effect of the ordinance codified in this chapter, all duties, other than the assessing of the property of such city or municipal corporation, theretofore performed by the city assessor, shall be transferred to and performed by the city clerk, and all duties, other than the collection of taxes, theretofore performed by the city tax collector shall be transferred to and performed by the city treasurer. (Ord. 20 § 4, 1950)

3.12.050 Offices of city assessor and tax collector abolished.

From and after going into effect of the ordinance codified in this chapter, the offices of the city assessor and tax collector of the city are abolished. (Ord. 20 § 5, 1950)

3.12.060 Compensation of county.

The mayor and city clerk are authorized to enter into a contract with the board of supervisors of the county fixing the amount of compensation to be charged and paid to the county for the performance of the services of the assessment and collection of taxes, as provided in said Act 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 said Act as amended April 13, 1929. (Ord. 20 § 6, 1950)