Bishop Municipal Code Ch. 3.12 Property Taxes

The city council elects to avail itself of the provisions of the act of the state legislature entitled "An Act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the state, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations."

(Prior Code, § 18-9; Code 1985, § 3.12.010)

The duties of assessing property and collecting taxes within and for the city provided by law to be performed by the assessor and tax collector of the city shall be performed by the county assessor and county tax collector.

(Prior Code, § 18-10; Code 1985, § 3.12.020)

All assessments made by the county assessor, as the same may be equalized or corrected by the board of supervisors of the county or the state board of equalization shall be used as a basis for the levy of taxes of the city. Such taxes shall be collected by the assessor and tax collector of the county at the same time and in the manner county taxes are collected, until the city shall, by ordinance, elect not to have such duties performed by such county assessor and county tax collector.

(Prior Code, § 18-11; Code 1985, § 3.12.030)

The city council shall, prior to the last Tuesday in August in each year and before fixing the rates of taxes as provided in this chapter, fix by ordinance the amount of money necessary to be raised by taxation upon the taxable property in the city as a revenue to carry on the various departments of the city for the current year, not to exceed the limit fixed by law, and to pay the bonded or other indebtedness of the city or any portion or district thereof.

(Prior Code, § 18-12; Code 1985, § 3.12.040)

A. The county auditor shall, on or before the third Monday of August of each year, transmit to the city council a statement in writing showing separately the total value of all property in the city. The value shall be ascertained from the assessment books of the county for the year, as equalized and corrected.

B. The county auditor shall transmit to the city council on or before the third Monday in August in each year, a statement in writing showing separately the total assessed valuation of all property in each district or portion of the city in which a rate of taxation is to be levied which is different from the rate to be levied in any other district or portion of the city.

(Prior Code, § 18-14; Code 1985, § 3.12.050)

The city council shall, not later than September 1 of each year, fix the rate of taxes, or rates of taxes if different portions or districts of the city require different rates, designated in the number of cents upon each $100.00, using as a basis the value of the property as assessed and equalized. The rates shall be sufficient to raise the amount fixed by the city council and the expense of collection of such taxes. Such acts by the city council are declared to be a valid assessment of such property and a valid levy of such rates so fixed. The city council shall immediately transmit to the county auditor a statement of the rates fixed.

(Prior Code, § 18-15; Code 1985, § 3.12.060)

The county auditor shall compute and enter in the assessment book the city tax on the property enumerated and assessed as being in the city, using the rates fixed by the city council and the assessed value as found in the assessment book, at the same time and in the same manner as the auditor computes and enters state and county taxes. The taxes so levied shall be collected at the same time and in the same manner as the state and county taxes, and when collected shall be paid into the county treasury. The net amount of such taxes after deduction of the county's compensation for the services of its treasurer, assessor and tax collector shall be paid to the city treasurer by warrant of the county auditor.

(Prior Code, § 18-16; Code 1985, § 3.12.070)

The amount of compensation to be paid to the county for the performance of the service of assessment and collection of taxes as provided in this chapter, except services of the county treasurer, shall be that set forth in Government Code § 51515. The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia, shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor, excepting, however, that instruments by which an exempt agency acquires title are also exempt from taxation as provided in Revenue and Taxation Code § 11922.

(Prior Code, § 18-17; Code 1985, § 3.12.080; Ord. No. 430, §7, 1985)

Redemption of property which has been sold to the city on account of nonpayment of taxes shall be affected in the manner prescribed in Revenue and Taxation Code § 4101 et seq.

(Prior Code, § 18-18; Code 1985, § 3.12.090)

The collection of unpaid taxes levied on any property by the city shall be enforced by the sale of such property in the same manner and at the same time and upon the same penalties as property sold for the nonpayment of county taxes. When any real property situate in the city has been sold for taxes and has been redeemed, the money paid for such redemption shall be apportioned by the county auditor to the city in the proportion which the tax due the city bears to the total tax for which such real property was sold.

(Prior Code, § 18-19; Code 1985, § 3.12.100)

All duties of the city assessor, other than the assessing of property of the city, shall be performed by the city administrator.

(Prior Code, § 18-20; Code 1985, § 3.12.110)