The Council hereby elects to avail itself of the provisions of an 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 to be Allowed for Such County Officers for the Services so Rendered to Such Municipal Corporations,” approved March 27, 1895, and amendments thereto; and hereafter all assessments shall be made, and taxes collected, by the County Assessor and County Tax Collector of the County for the City until the City shall, by ordinance, elect not to avail itself of the provisions of this act for any longer time. (Code 1972 §30-1)

State law reference: Authority to transfer taxing functions to the County, Gov. Code, §51500 et seq.