Chapter 3.04 — TRANSFER OF TAX FUNCTIONS

State Law reference— Power of city legislative body to transfer the duties of the city treasurer to the treasurer of the county in which the city is situated, Government Code § 51501.

In accordance with the Government Code § 43000 et seq., providing for the levy and collection of taxes by and for municipal corporations by certain officers of the county, the city elects by this chapter that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of such city shall be performed by the county assessor and the county tax collector of San Bernardino County, in which such city is situated.

(Code 1969, § 3.04.010; Ord. No. 141, § 1, 1958)

State Law reference— City legislative body shall provide by ordinance a system for the assessment, levy, and collection of city taxes, Government Code § 43000.

A certified copy of the ordinance codified in this chapter shall be filed with the county auditor immediately following the adoption of the ordinance codified in this chapter, and thereafter assessments made by the county assessor, as the same may be equalized or corrected by the board of supervisors of the county or the board of equalization of the state, shall be used as a basis for the levy of the tax of the city, and the taxes shall be collected by the assessor and tax collector of such county at the same time and in the manner county taxes are collected.

(Code 1969, § 3.04.020; Ord. No. 141, § 2, 1958)