Banning Municipal Code Ch. 3.04 Transfer of Tax Assessment and Collection Duties to County

The duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of the city shall be performed by the county assessor and the county tax collector as provided by sections 51500 to 51519 of the Government Code of the state.

(Code 1965, § 23-1.)

A certified copy of Ordinance No. 49, being filed with the auditor of Riverside County, on or before the first Monday in February, 1914, thereafter all assessments made by the county assessor, as the same may be equalized or corrected by the board of supervisors or the state board of equalization, shall be used as a basis for the levy of the taxes of the city. Such taxes shall be collected by the assessor and tax collector at the same time as and in the same manner as county taxes are collected, until the city shall, by ordinance, elect not to have such duties performed by the assessor and tax collector for any longer time.

(Code 1965, § 23-2.)

A tax of fifteen cents on each one hundred dollars of assessed valuation of taxable property in the city is hereby levied and shall be collected for each fiscal year, for the purpose of providing and maintaining parks and music and for advertising.

(Code 1965, § 23-3.)

The tax levied by the preceding section shall be collected annually at the time and in the manner provided for the collection of other city taxes, and shall be used for maintaining parks and music and for advertising, in such manner as may be deemed best by the city council.

(Code 1965, § 23-4.)