Anaheim Municipal Code Ch. 2.08 Property Tax

Sections:

* Property tax assessment, levy and collection — See California Government Code §§ 43000 — 43004.

All of the functions and duties of the City Treasurer, Tax Collector and of the City Clerk as ex officio Assessor relating to the assessment, levy and collection of City taxes for the City of Anaheim including the collection of delinquent taxes and penalties and the sales of property for nonpayment of taxes be and the same are hereby transferred to the County Treasurer, Assessor, and Tax Collector of the County of Orange pursuant to the provisions of Statutes of 1949, Chapter 81.* (Ord. 768 § 1; December 12, 1950.)

* See California Government Code §§ 51500 — 51561.

Said functions and duties be taken over and performed by the County Treasurer, Assessor, and Tax Collector of the County of Orange for the fiscal year 1951-52 and for the succeeding years thereafter. (Ord. 768 § 2; December 12, 1950.)

All taxes collected or received by the County Assessor, Tax Collector or Auditor of the County of Orange for and on behalf of the City of Anaheim shall be deposited with the County Treasurer of the County of Orange to the credit of said City of Anaheim and shall be remitted to the City Treasurer of the City of Anaheim in such amount and as often as can reasonably be done, and upon receipt thereof by the City Treasurer of the City of Anaheim, the same shall be deposited and disbursed in accordance with law and the ordinances and resolutions of the City of Anaheim. (Ord. 768 § 3; December 12, 1950.)

All assessments made by the County Assessor and equalized or corrected by the Board of Supervisors of the County of Orange or the State Board of Equalization shall be the basis of levying City taxes and said City taxes shall be collected when County taxes are collected. (Ord. 768 § 4; December 12, 1950.)