Burbank Municipal Code Art. 2 Assessment, Equalization, Levy and Collection of TAXES3

The assessment duties of the City Clerk as ex officio assessor and the tax collection duties of the City Treasurer as ex officio tax collector are hereby transferred to the County Assessor and County Tax Collector, respectively, of the County, and hereafter, all property in the City shall be assessed, and all taxes thereon shall be collected, in accordance with the provisions of Title 5, Division 1, Part 2, Chapter 2, Article 1, of the Government Code of the State, which provisions are hereby adopted by reference and incorporated herein as if set forth herein in full. The City Attorney, and the County Counsel when requested by the City Attorney, jointly and severally, are authorized to represent the City in any action or proceeding respecting taxes to which the City is a party. [Formerly numbered Section 14-10; Amended by Ord. No. 3058, eff. 2/21/87.]

The City Clerk shall file a certified copy of this article with the County Auditor on or before the first Monday of the February following its adoption. [Formerly numbered Section 14-11; Amended by Ord. No. 3058, eff. 2/21/87.]

See Charter Section 1005. [Formerly numbered Section 14-12; Amended by Ord. No. 3058, eff. 2/21/87.]

On or before the first Monday of July each year, the Council shall cause to be filed with the County Auditor a description of the exterior boundaries of 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. [Formerly numbered Section 14-13; renumbered by Ord. No. 3058, eff. 2/21/87.]

Annually, after preparing the budget and after receiving from the County Auditor a written statement showing separately the total value of all property within the City and total value of all property in each district or portion of the City in which a different rate of taxation is to be levied, the Council shall fix by ordinance the amount of revenue from property taxes necessary to support its departments for the current year and to pay the bonded or other indebtedness of the City, or any portion of district thereof, and shall, at the same time, or thereafter, but not later than the last Tuesday in August, fix by ordinance the rate of taxes or rates of taxes, if different portions or different districts require different rates, designated in the number of cents per each one hundred dollars ($100.00), using as a basis the value of the property as assessed and equalized by the County. The rates shall be sufficient to raise the amount fixed by ordinance and the expense of collection. The Council shall immediately transmit to the County Auditor the statement of the rates fixed. [Formerly numbered Section 14-14; renumbered by Ord. No. 3058, eff. 2/21/87.]

[Formerly numbered Section 14-15; renumbered by Ord. No. 3058, eff. 2/21/87.]

[Formerly numbered Section 14-16; renumbered by Ord. No. 3058, eff. 2/21/87.]

[Formerly numbered Section 14-17; renumbered by Ord. No. 3058, eff. 2/21/87.]