Article I — In General

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, normally performed by the assessor and the tax collector of the city, are hereby transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after October 22, 1962, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963.

(Ord. No. 187, § 2.)

* For state law as to transfer of city tax functions to county, see Gov. C., §§ 51500 to 51521.

The offices of city assessor and city tax collector are hereby abolished as of July 1, 1963, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and all duties performed by the city tax collector other than the collection of ad valorem taxes on property that become a lien after October 22, 1962, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963, are hereby transferred to and are to be performed by the director of finance.

(Ord. No. 187, § 3.)

To comply with the provisions of article 5, chapter 1, division I of the Streets and Highways Code of the state, with particular reference to the amendments made thereto by chapter 642, Statutes of 1935, there is hereby created in the city treasury a special fund to be known as the "Special Gas Tax Street Improvement Fund."

(Ord. No. 104, § 1.)

All money received by the city from the state under the provisions of the Streets and Highways Code of the state for the acquisition of real property or interests therein for, or the construction, maintenance or improvement of, streets or highways, other than state highways shall be paid into the special gas tax street improvement fund.

All money in such fund shall be expended exclusively for the purposes authorized by and subject to all of the provisions of article 5, chapter 1, division I of the Streets and Highways Code of the state.

(Ord. No. 104, §§ 2, 3.)