Crescent City Municipal Code Ch. 3.08 Transfer of Tax Functions

A. The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are 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 May 24, 1965, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1966.

B. The assessment and tax collection duties heretofore performed by the tax collector of the city and transferred to the county, a political division of the state, by virtue of subsection (A) of this section, shall include unsecured taxes as well as taxes on the secured roll.

(Prior code § 25-101)

The offices of city assessor and city tax collector are abolished as of the first day of July 1966, and thereafter all duties performed by the city assessor other than the assession 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 May 24, 1965, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1966, are transferred to and are to be performed by the city clerk.

(Prior code § 25-102)