§ 4-1 ASSESSMENT, LEVY AND COLLECTION OF TAXES

All of the provisions of the laws of the State relating to the assessment of property and the levying and collecting of taxes thereon, and to the sale of property for nonpayment of taxes, and redemption of property from tax sales, contained in Division 1 of the Revenue and Taxation Code of the State, except Sections 133 and 464; Sections 751, 752, 753, 754, 755, 757, 758, 791, 792, 793, 826, 827, 829, 830, 831, 832 and 833; Sections 1101 to 1104, inclusive; Sections 1136 to 1141, inclusive; Sections 1603 and 1604; Sections 1831 to 1834, inclusive; Sections 1866 to 1870, inclusive; Sections 3101 to 3112, inclusive; Sections 3391 to 3395, inclusive; Sections 3534 to 3556, inclusive; Sections 3651 to 3661, inclusive; Sections 3691, 3693, 3694, 3695, 3695.3, 3695.4, 3696, 3696.5, 3697, 3698, 3699, 3700, 3701, 3701.5, 3702, 3703, 3704, 3706, 3707, 3708, 3708.5, 3709, 3710, 3715, 3716, 3717.5, 3718, 3719, 3720, 3721, 3722, 3723 and 3724; Sections 3771 to 3775, inclusive; Sections 3791 to 3814, inclusive; Section 3841; Sections 3900 to 3913, inclusive; Sections 3950 to 3972, inclusive; Sections 4691 to 4696, inclusive; Sections 5026 to 5029, inclusive; Sections 5061 to 5064, inclusive and Sections 28001 to 28011, inclusive, are hereby adopted and made a part of this section the same as though fully herein rewritten and set forth. All of the provisions of Article I and Article III, Chapter 1, Division 4, Title 4 of the Government Code of the State, excepting Section 43065, are hereby adopted and made a part of this section the same as though fully herein rewritten and set forth.

In such State law where the context requires, the term "City of Albany" is substituted for the term "County" or "district," the term "City Clerk" is substituted for the term "auditor" or "County auditor" or "controller," the term "City Council" is substituted for the term "County supervisors" or "Board of Supervisors," the term "City Attorney" is substituted for the term "district attorney" and the term "City of Albany" for the term "State," it being the intention that such provisions shall refer to the "City" officials and bodies, rather than the "County and State" officials and bodies.

1. Editor's Note: For Charter provision as to fiscal year, see Charter, §4.08. For Charter provision as to authority of Council to provide for a system for the assessment, levy, collection and equalization of taxes, see Charter, §4.09. For Charter provision as to tax limit, see Charter, §4.10.

2. Editor's Note: Former subsection 4-1.2, Council to Sit as Board of Equalization, previously codified herein and containing portions of 1958 Code §25.6 and Ordinance No. 58-017, was repealed in its entirety by Ordinance No. 97-11.

§ 4-2 UNIFORM LOCAL SALES AND USE TAXES[3 ]