Arcadia Municipal Code Part 1 Ad Valorem Taxes

Pursuant to Section 200 of the Charter, the City elects to avail itself of the provisions of Title 5, Division 1, Part 2, Chapter 2, Article 1, of the California Government Code, and does hereby elect that the duty of assessment of city property for city taxes, provided by the Charter to be performed by the Clerk as ex-officio Assessor, shall be and the same is hereby transferred to and shall hereafter be performed by the County Assessor; that the duties of equalizing and correcting the assessment of city property for city taxes, heretofore performed by the Council, shall be and the same are hereby transferred to and shall hereafter be performed by the Board of Supervisors of the County; that the duties of collecting, paying and enforcing taxes, including delinquent taxes, and redeeming property from sale or other penalty for nonpayment of city taxes, shall be and the same are hereby transferred to and shall hereafter be performed by the County Tax Collector.

All assessments made by said County Assessor, after the same shall have been equalized or corrected by the Board of Supervisors or the State Board of Equalization, shall be used as the basis for the levy of the taxes of the City, and such taxes shall be collected by the Assessor and Tax Collector of the County, at the same time and in the same manner as County taxes are by them collected.

The assessment for taxation, the equalization and correction of assessments, the levy of taxes and the collection of the same in the City shall be conducted in all respects in accordance with and in the manner set out in the California Government Code, as more particularly described in Section 2610 hereinabove as the same now exists or may hereafter be amended. The duties of all officers and agents of the County and the City in relation to the assessment, equalization, correction, levy and collection of all taxes in the City, current and delinquent, shall be such as are prescribed by said Government Code and all state laws amendatory thereof or supplementary thereto; provided, however, that all such taxes when so collected shall be paid to the Treasurer as provided in said Government Code.

All duties required by the Charter, this Code, or Ordinances or Resolutions of the City, to be performed by the Treasurer, Council or Clerk, other than those hereinabove transferred to and to be performed by the Assessor, Board of Supervisors and Tax Collector, respectively, of the County, shall continue to be performed by the Treasurer, Council and Clerk, respectively, of the City.