TITLE 5. LOCAL AGENCIES 50001-57550›DIVISION 1. CITIES AND COUNTIES 50001-52203›PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES 51300-51953›CHAPTER 2. Transfer of City Tax Functions 51500-51562›ARTICLE 1. General 51500-51521

§ 51514

California Government Code · 2018-11 edition · updated 2026-10-04 · California

The compensation paid to the county for assessing and collecting taxes for a city shall be fixed by agreement between the board of supervisors and the city legislative body. Not more than 1 percent shall be charged for collecting the first twenty-five thousand dollars ($25,000), and not more than one-fourth of 1 percent for all sums over that amount. The compensation shall be paid into the county salary fund.

(Added by Stats. 1949, Ch. 81.)

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California Government Code

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