Alhambra Municipal Code Art. XVIII Finance

The fiscal year of the city shall commence upon the first day of July of each year and shall end on the thirtieth day of June of the following year.

The council shall, by ordinance, provide a system for the assessment, levy and collection of all city taxes not inconsistent with the provisions of this Charter.

The council shall have power to avail itself by ordinance of any law of the State of California now or hereafter in force and comply with the require-ments thereof whereby assessments may be made by the assessor of the county in which this city is situated and taxes collected by the tax collector of said county for and on behalf of this city. Other provisions of this Charter concerning the assessment, levy and collection of taxes shall be subject to the provisions of any such ordinance while the same shall be in force.

On or before the fifteenth day of July in each year or on such date in each year as shall be fixed by the council, the city manager, chief appointive officers and other heads of departments, offices, and boards shall send to the director of finance a careful estimate, in writing, of the amounts, specifying in detail the objects thereof, required for the business and proper conduct of their respective departments, offices and boards during such fiscal year.

Editor's note: This section was amended by Assembly Concurrent Resolution No. 72, which was approved by the voters of the city at an election held June 7, 1966.

The council shall annually make a budget of the estimated amounts required to pay the expenses of conducting the business of the city government for the next ensuing year. The budget shall be prepared in such detail as to the aggregate sum and the items thereof allowed to each department, office, board or commission as the council may deem advisable.

Editor's note: This section was amended by the voters of the city on March 26, 1996.

Editor's note: Sections 126 through 129 were repealed by the electorate on March 26, 1996.

All taxes assessed, together with any percentage imposed for delinquency and the cost of collection, shall constitute liens on the property assessed; every tax upon personal property shall be a lien upon real property of the owner of such personal property. The liens provided for in this section shall attach as of the first Monday in March in each year, and may be enforced by actions in any court of competent juris-diction to foreclose such liens, or by a sale of the property affected and the execution and delivery of all necessary certificates and deeds therefor, under such regulations as may be prescribed by ordinance; provided, that when real estate is offered for sale for city taxes due thereon, or constituting a lien thereon, the same shall be struck off and sold to the city, in like case and in like manner and with like effect and with like right of redemption, as it may be struck off and sold to the state when offered for sale for state and county taxes; and the council shall have power to provide for the procedure to be followed in such sales to the city and redemption therefrom.

Money shall be drawn from the city treasury only upon warrants as by this Charter authorized.

All demands against the City of Alhambra, except as otherwise by this Charter provided, shall be presented to and audited by the council in accordance with such regulations as it may by ordinance prescribe; and upon the allowance of any such demand, checks shall be drawn upon the funds of the city and signed by the city manager and the director of finance.

Editor's note: This section was amended by Assembly Concurrent Resolution No. 17, which was approved by the voters of the city at an election held June 7, 1966.

The Alhambra City Council shall create a special fund to be known as the general reserve fund for the purpose of keeping the payment of the running expenses of said city on a cash basis. Commencing with the fiscal year [1964-1965] there shall be placed in said fund annually out of the general tax revenues of said city the sum of not less than ten thousand dollars until said fund has reached the sum of four hundred fifty thousand dollars. Payments from said fund may be made by the council to any other fund or funds of said city for the purpose of keeping such other fund or funds upon a cash basis as nearly as may be, during such periods as such other fund or funds are depleted by reason of nonreceipt of tax revenue between the close of the fiscal year and the payment of city taxes; provided, that all moneys so transferred from said general reserve fund shall be returned thereto by said council from the first tax receipts available, and in any event before the end of the fiscal year in which said transfer or transfers are made. (1951, Res. C. 211.)

Editor's note: This section was amended by Resolution 23241 of the Alhambra City Council, which was approved by the voters of the city at an election held June 4, 1963.

The council shall prescribe uniform forms of accounts which shall be observed by all officers and departments of the city which receive or disburse moneys. Whenever an act shall be passed by the state legislature calling for uniform universal reports, the city authorities shall be governed thereby.

Except as otherwise provided by this Charter, every officer collecting or receiving any moneys belonging to or for the use of the city shall pay the same to the director of finance on or before the first Monday of each month, or at more frequent intervals as may be directed by the director of finance.

Editor's note: This section was amended by Assembly Concurrent Resolution No. 72, which was approved by the voters of the city at an election held June 7, 1966.

The council may by ordinance change the time fixed in this Charter for the performance by any officer of any duty in connection with the assessment of property for taxation, the equalization of the tax roll, the determination of a rate of taxation and the levying of tax thereon, of the furnishing of reports relative to any said matters, except that the assess-ment must be complete not later than June 30th of each year.