Chapter 2.28
ASSESSOR AND TAX COLLECTOR1
Sections:
2.28.010 Duties transfer.
The assessment and tax collection duties and the collection of assessments levied for municipal improvements, heretofore performed by the assessor and the tax collector of the city, are transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1964. [1937 Code § 160.]
2.28.020 Office abolition.
The offices of assessor and tax collector for the city are abolished as of the first day of July, 1964, and thereafter all duties performed by the assessor of the city other than the assessing of property in the city, and all duties performed by the tax collector of the city other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1964, are transferred to and are to be performed by the city clerk. [1937 Code § 161.]
For statutory provisions authorizing cities to transfer tax assessment and collection duties to the county, see Government Code § 51500 et seq.