California City Municipal Code Div. 1 Property

Taxes and assessments shall be levied, collected and spent as provided in this section.

(a) The City shall spend ad valorem taxes levied to pay for indebtedness only to repay that indebtedness.

(b) The City shall spend ad valorem taxes not levied to pay for indebtedness for any lawful purpose.

The City may levy special tax after conducting a duly-noticed public hearing and securing voter-approval as required by law. Special taxes shall be spent for the purposes stated in the ballot measure approving the tax.

The City shall levy general taxes with the approval of a majority of the voters as required by state law.

(a) Pursuant to Sections 51500 through 51521 of the Government Code, assessment and tax collection duties and the collection of assessments levied for municipal improvements are transferred to the Assessor and Tax Collector of the County.

(b) Pursuant to Section 51507 of the Government Code, the duties of the City Assessor, other than the assessing of City property, and the duties of the Tax Collector, other than the collection of taxes, are transferred to the City Clerk or such officer of the County as may by contract with the City be designated and authorized to perform such duties.

(c) The offices of City Assessor and City Tax Collector are abolished.