Carpinteria Municipal Code Ch. 3.04 Tax Collection

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For statutory provisions requiring the transfer of the functions of assessment and city tax collection to the county, see Gov. Code § 51500 et seq.

All duties required to be performed by an assessor of the city are transferred to the assessor of the county of Santa Barbara. All assessments made by the county assessor and equalized or corrected by the board of supervisors or the State Board of Equalization shall be the basis for levying city taxes. All duties to be performed by the city tax collector for the collection of taxes, except as otherwise provided by ordinance or resolution of the city council, are transferred to the tax collector of the county of Santa Barbara. The county tax collector shall collect the city taxes when county taxes are collected.

(Prior code § 2218)

From and after the effective date of the transfer of the functions provided for in Section 3.04.010, the offices of the city assessor and city tax collector are abolished. All functions of the city tax collector and city assessor not transferred under Section 3.04.010 shall be done and performed by the city manager.

(Prior code § 2219)

The city clerk shall forthwith deliver to the county assessor and the State Board of Equalization a written statement showing separately the exterior boundaries of the city as originally incorporated and the date of addition. The statement shall set forth the legal description of the boundaries and a map of plat indicating those boundaries. Prior to January 1st of each year, the city clerk is directed to file with the county assessor and the State Board of Equalization a statement, together with a map or plat thereof, indicating the boundaries of the city and any special city assessment or taxing district or zone located in the city.

(Prior code § 2220)

The city council shall meet, at a regular meeting, on the first Monday in August, and by ordinance, fix the amount of money to be raised by taxation upon taxable property in the city. On the first Monday of October, at a regular meeting, the city council shall fix the tax rate, designating the number of cents upon each one hundred dollars of assessed value and using as a basis the value of the property assessed by the county assessor and returned to the city council by the city auditor. Such rate shall be immediately transmitted to the county auditor. For all purposes, such meetings of the city council shall be regular meetings.

(Prior code § 2221)

Payment of all taxes, assessments, and interest shall be required as a condition precedent to seeking judicial review of the validity or application of any such taxes, assessments, or interest imposed by the city pursuant to this Title 3.

(Ord. No. 709, § 1, 2-22-2016)