Azusa Municipal Code Art. II Assessment and Collection

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State Law reference— Authority for cities to transfer tax assessment and collection duties to the county, Government Code § 51500 et seq.

The assessing of property and collecting of taxes for the city shall be performed by the county assessor and the county tax collector, pursuant to Government Code §§ 51500—51520.

(Code 1971, § 3.24.010)

All assessments made by the county assessor, after the assessments may be equalized or corrected by the board of supervisors or state board of equalization, shall be used as a basis for the levy of city taxes, and the taxes shall be collected by the county assessor and tax collector at the same time and in the manner county taxes are collected.

(Code 1971, § 3.24.020)

State Law reference— Similar provisions, Government Code § 51504.

The assessment for taxation, equalization of assessments, levy of taxes and the collection of the taxes shall be conducted in all respects in accordance with and in the manner set out in section 70-36 provided that such taxes, when so collected, shall be paid to the city treasurer.

(Code 1971, § 3.24.030)

The mayor and city clerk are authorized to enter into a contract with the county board of supervisors fixing the amount of compensation to be charged by and paid to the county for the performance of the services of assessment and collection of taxes, as provided in section 70-36.

(Code 1971, § 3.24.060)

All other provisions notwithstanding, in addition to the penalties imposed, any business delinquent in payment of its nonproperty taxes, licenses or franchise fees shall be subject to payment of interest accrued at the maximum rate as set by law. This amount shall be accrued on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(Code 1971, § 3.24.080)

Every penalty imposed and such interest as accrues under this article shall become a part of the tax required to be paid under this article.

(Code 1971, § 3.24.080(a))