Delano Municipal Code Ch. 3.12 Property Taxes

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State Law reference— For statutory provisions requiring cities to provide a system for the assessment, levy and collection of city taxes, see Gov. Code §43000 et seq. For property tax generally, see Rev. & Tax. Code §101 et seq.

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 the adoption of the ordinance codified herein, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965.

(Ord. 455 §2, 1964).

The offices of city assessor and city tax collector are abolished as of the first day of July, 1965, 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 the adoption of the ordinance codified herein and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965, are transferred to and are to be performed by the city clerk.

(Ord. 455 §3, 1964).

The city clerk shall cause a certified copy of the ordinance codified herein to be filed with the auditor of the county on or before the first Monday of February, 1965, and immediately thereafter shall notify the State Board of Equalization.

(Ord. 455 §4, 1964).