Chapter 3.04
TRANSFER OF TAX DUTIES

Sections:

3.04.010    Duties transferred.

3.04.020    Duties reserved to City treasurer.

3.04.030    County compensation.

3.04.040    Assessor duties.

For statutory provisions requiring the transfer of the functions of assessment and city tax collection to the county, see Gov. Code §51500 et seq.

3.04.010 Duties transferred.

Pursuant to Article 1, Chapter 2, Title 5, Division 1, Part 2, of the Government Code of the state, the duties of the city treasurer of assessment and tax collection ordinarily performed by the tax collector of the city are transferred to the assessor and tax collector of the county. (Prior code §19.8).

3.04.020 Duties reserved to City treasurer.

The duties of the city treasurer are transferred to the county treasurer, only to the extent as shall be necessary for the payment of the county treasury to the city of the net amount of the taxes of the city, after deduction of the county’s compensation for the services of its treasurer, assessor and tax collector, as provided by Section 51513 of Government Code of the state, and all duties of the city treasurer, excepting those specified in this chapter, shall remain in the city treasurer and the officer of city treasurer is not abolished. (Ord. 1005 §1, 1978: prior code §19.9).

3.04.030 County compensation.

The city council shall forthwith enter into an agreement with the board of supervisors of the county, pursuant to Section 51514 of the Government Code of the state, fixing the compensation to be paid to the county for assessing and collecting taxes for the city. (Prior code §19.10).

3.04.040 Assessor duties.

The office of city assessor is abolished and all of the duties of the city assessor, other than the duties of assessing the city property, are transferred and shall be performed by the city clerk. (Prior code 619.11).