Clayton Municipal Code Ch. 3.12 Property Taxes—transfer of Functions

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State Law reference— For statutory provisions requiring the transfer of city functions of assessment and tax collection to the county, see Gov. Code Sec. 51500 et seq.

Assessment and tax collection duties and collection of special assessments levied for municipal purposes are transferred to the assessor and tax collector of the county of Contra Costa, state of California, for the purpose of the property assessment and collection of ad valorem property taxes that become a lien after January 6, 1965, and the collection of special assessments levied for municipal purposes becoming due and payable after January 6, 1965.

All duties within the scope of the functions of a city assessor, other than the assessing of property within the city, and all duties within the scope of the functions of a city tax collector, other than the collection of ad valorem taxes on property that may become a lien after January 6, 1965, and the collection of special assessments for municipal purposes becoming due and payable after January 6, 1965, are transferred to and are to be performed by the city clerk.

(Ord. 28, § 2, 1965)

All assessments made by the county assessor and equalized or corrected by the Board of Supervisors of Contra Costa County or the State Board of Equalization shall be the basis for levying city taxes. The county assessor and tax collector shall collect the taxes when county taxes are collected.

(Ord. 28, § 4, 1965)