Brawley Municipal Code Art. I Assessment, Levy and Collection of Taxes

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are hereby transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of this section, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963.

(Ord. No. 535, §2.)

The offices of city assessor and city tax collector are hereby abolished as of the first day of July 1963, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and all duties performed by the city tax collector, other than the collection of ad valorem taxes on property that become a lien after the adoption of this section, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963, are hereby transferred to and are to be performed by the city clerk.

(Ord. No. 535, §3.)

All of the provisions of law of the state, as the same now exist or may hereafter be amended, relating to the collecting of ad valorem taxes upon real property, the sale of real property for nonpayment of taxes and redemption of real property from tax sales with respect to taxes which became a lien prior to July 1, 1963, contained in division I of the Revenue and Taxation Code of the state as the same may be applicable to general law cities, are hereby adopted and made a part of this article the same as though fully herein set forth.

(Ord. No. 545, §1.)

In such state law, where the context requires, the term "City of Brawley" is substituted for the term "state", "county" or "district;" the term "city clerk" is substituted for the term "auditor", "county auditor", "tax collector" or "controller;" the term "city council" is substituted for the term "county supervisors" or "board of supervisors;" the term "city attorney" is substituted for the term "district attorney."

(Ord. No. 545, §2.)

The city clerk is hereby appointed ex officio tax collector and shall execute on behalf of the city the laws incorporated by reference herein as the same may be applicable to general law cities.

(Ord. No. 545, §3.)