Skip to content

Earlier editions: 2026-07

Chapter 15 — Finance and Taxation

Davis Municipal Code Art. 15.01 In General

Davis Municipal Code · 2026-10 edition · updated 2026-10-04 · Davis

Cite as: Davis Municipal Code Article 15.01 · Text as of 2026-10-04

§ 15.01.010. Offices of city assessor and city tax collector abolished.

The offices of city assessor and city tax collector are abolished. 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 became a lien after July 1, 1963, 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 city clerk.

(Ord. 295 § 3)

Exceptions & meaning →

§ 15.01.020. Transfer of certain assessment and tax collection duties to county.

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, formerly performed by the city assessor and the city tax collector, 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 July 1, 1963, and the collection of assessments for municipal improvements becoming due and payable on and after July 1,1963.

(Ord. 295 § 2)

Exceptions & meaning →

§ 15.01.030. Payment of claims, demands, etc.

(a) Pursuant to Sections 37201 and 37202 of the Government Code of the state, demands against the city for money or damages shall be audited by the city clerk and thereafter submitted to the city council for approval or rejection prior to payment, either separately or in a register of audited demands, and shall have attached thereto an affidavit or certificate of the city clerk certifying as to the accuracy of the demands and the availability of funds for payment thereof; provided, that pursuant to Sections 37207 and 37208 of the Government Code, properly approved and certified payroll warrants need not be audited by the city council prior to payment when such payrolls are included in the register of audited demands presented to the city council at the first meeting after delivery of such warrants; and provided further, that pursuant to Section 37208 of such Government Code, warrants may be drawn and delivered in payment of demands certified or approved by the city clerk as conforming to the detailed authorized expenditures set forth in the city budget, even though such demands and warrants have not been audited by the city council prior to payment, so long as such budgeted paid demands are presented to the city council for ratification and approval in the register of audited demands presented at the first meeting after delivery of such warrants. The provisions of this subsection (a) shall not apply to any claims governed by subsection (b) hereof.

(b) Pursuant to Section 935.4 of the California Government Code, or successor legislation, the city manager or designee is hereby authorized to perform all functions of the city council under Title 1, Division 3.6, Part 3 of the California Government Code, Section 900 et seq., or successor legislation, with respect to all claims against the city not exceeding five thousand dollars. Upon the written order of the city manager or designee, the finance director shall cause a warrant to be issued upon the treasury of the city in the amount for which such claim has been allowed, comprised or settled. The city council may, by resolution, require that claims, or some classes of claims, be presented to them prior to disposition for review in open or closed session, as may be appropriate according to the nature of the claim, and the city council may dispose of any such claims as it determines in accordance with said statute, or may leave the same to the city manager for disposition.

(Ord. 446 § 2; Ord. 1121 § 1; Ord. 1147 § 1)

Exceptions & meaning →

§ 15.01.040. Special gas tax street improvement fund—Created.

To comply with the provisions of Article 5, Chapter I, 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.

(Code 1964 § 3-6.01)

Exceptions & meaning →

§ 15.01.050. Special gas tax street improvement fund—Source of money.

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.

(Code 1964 § 3-6.02)

Exceptions & meaning →

§ 15.01.060. Special gas tax street improvement fund—Expenditures.

All money in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by, and subject to all of the provisions of Article 5, Chapter I, Division I of the Streets and Highways Code of the state.

(Code 1964 § 3-6.03)

Exceptions & meaning →

§ 15.01.070. Capital outlay fund—Created.

Under the authority of Sections 53730 through 53737 of the Government Code of the state, there is hereby created in the city treasury a special fund to be known as the capital outlay fund.

(Ord. 378 § 1)

Exceptions & meaning →

§ 15.01.080. Capital outlay fund—Source of money.

The city council may in any fiscal year, levy a property tax, not otherwise to exceed the city's taxing limitations, for the purpose of accumulating funds for capital outlay purposes as defined in the Government Code of the state. The city may in any fiscal year also transfer unencumbered surplus funds to the capital outlay fund and may from time to time allocate such other revenues as it deems proper for this purpose.

(Ord. 378 § 1)

Exceptions & meaning →

§ 15.01.090. Capital outlay fund—Expenditures.

All money in the capital outlay fund shall be expended exclusively for the purposes authorized by the Government Code of the state and shall be limited to major outlay projects for which funds are required to be accumulated for more than one year. Authorization for the expenditure of such funds shall be made by resolution of the city council.

(Ord. 378 § 1)

Exceptions & meaning →

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Davis Municipal Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.