Earlier editions: 2026-07
Carlsbad Municipal Code Ch. 3.04 Taxes—assessment and Collection
Carlsbad Municipal Code · 2026-10 edition · updated 2026-10-04 · Carlsbad
Cite as: Carlsbad Municipal Code Chapter 3.04 · Text as of 2026-10-04
§ 3.04.010. Transfer of city tax function to county.¶
The duties of assessment and tax collection shall be transferred to and shall be performed by the county assessor and the county tax collector, respectively.
(Ord. 1010 § 1)
§ 3.04.020. Payment of tax moneys to city.¶
All taxes levied and collected by the county for the city shall be paid by warrant of the county auditor to the City Treasurer subject to Section 3.04.030.
(Ord. 1010 § 3)
§ 3.04.030. Cost of collection.¶
The county auditor is authorized to deduct the cost of collection of city taxes. The amount of the cost of collection shall be determined by the Board of Supervisors; provided, however, that in no event shall the cost of collection exceed one percent for collecting the first $25,000.00 of taxes, and not more than one-quarter percent for all taxes collected over $25,000.00.
(Ord. 1010 § 4)
§ 3.04.040. Transfer of authority to City Clerk.¶
All duties and powers authorized by general statutes of the state or by ordinances of the city that would have vested in the office of city assessor, other than the assessing of property within the city, shall be transferred to and shall be performed by the City Clerk.
(Ord. 1010 § 5)
§ 3.04.050. Transfer of authority to Chief of Police.¶
All duties and powers authorized by general statutes of the state or by ordinances of the city that would have vested in the office of city tax collector, other than the collection of taxes, shall be transferred to and shall be performed by the Chief of Police.
(Ord. 1010 § 6)
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