Earlier editions: 2026-09
Anderson Municipal Code Ch. 3.28 General Tax Provisions
Anderson Municipal Code · 2026-10 edition · updated 2026-10-04 · Anderson
Cite as: Anderson Municipal Code Chapter 3.28 · Text as of 2026-10-04
Footnotes:
--- (3) ---
State Law reference— For statutory provisions governing the transfer of city functions to the county, see Gov. Code §§ 51500—51519.
3.28.010 - Transfer of functions to county.¶
From and after the effective date of the ordinance codified in this chapter, the duties of assessing property and of collecting taxes, provided by law to be performed by the assessor and the tax collector of the city, shall be performed by the county assessor and the county tax collector in accordance with the provisions of Sections 51500 through 51519 of the Government Code of the state.
(Prior code § 21.1)
3.28.020 - Assessment and lien date.¶
Taxable property in the city shall be assessed to the persons owning, claiming, possessing or controlling it at twelve noon on March 1st of each year. All tax liens shall attach annually as of twelve noon on March 1st of each year preceding a fiscal year for which the taxes are levied.
(Prior code § 21.2)
Get a plain-English answer with a citation back to this text.
Ask AI about this code