Chico Municipal Code Ch. 3R.40 Property Taxes

Section:

3R.40.010 County assessor requested to provide estimate of assessed value of property within the city.

In accordance with California Government Code Section 27421:

A. The county assessor is hereby requested to provide to the city finance director an estimate of the assessed value of property within the city for each fiscal year.

B. Said estimate shall be furnished by not later than May 15 of each year and shall include estimates of the assessed value of all property on the secured roll which will be common to both the next succeeding fiscal year's secured roll and the current roll as defined in Section 2261 of the California Revenue and Taxation Code.

C. This request shall remain in effect until such time as the council notifies the assessor that it does not wish to receive further estimates of the assessed value.

(Res. No. 109 78-79, Res. No. 133 95-96 §1)

3R.40.020 County officers authorized to cancel certain taxes, penalties and costs.

In accordance with Revenue and Taxation Code Section 4986:

County officers are hereby authorized to cancel any and all portions of taxes, penalties or costs that were erroneously or illegally levied by the county on behalf of the city.

(Res. No. 84 80-81 §1)

3R.40.030 Designation of county as the agent of city for service of process in all tax refund actions.

The county of Butte is hereby designated as the agent of the city of Chico for service of process in all actions filed in superior court against the city for a refund of taxes, all or any part of which were collected by the county on behalf of city.