Dorris Municipal Code Ch. 3.04 Transfer of Tax Assessment

AND COLLECTION DUTIES TO COUNTY Sections: 3.04.010 3.04.020 3.04.030 3.04.010 Definitions. Transfer of duties. Abolition of offices of city assessor and city tax collector. Definitions. The following words and expressions when used in this chapter shall for the pur- pose of this chapter have the meanings re- spectively ascribed to them as follows: City. The word "city" as used in this chap- ter means the city of Dorris, a municipal cor- poration, situated in the county of Siskiyou, state of California. County. The word "county" as used in this chapter shall mean the county of Siskiyou, a political subdivision of the state of California. (Ord. 156 § l, 1967)

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, shall be performed by the assessor and the tax collector of the county for the purpose of assessment and col- lection of and for ad valorem property taxes that become a lien after November 6, 1967, and the collection of assessments for munici- pal improvements becoming due and payable on and after assessments for municipal im- provements becoming due and payable on and after July I, 1968. (Ord. 156 § 2, 1967) 31

assessor and city tax collector. The offices of city assessor and city tax collector are abolished as of the first day of July 1968, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and all duties per- formed by the city tax collector other than the collection of ad valorem taxes on property that become a lien after November 6, 1967, and the collection of assessments for munici- pal improvements becoming due and payable on and after July 1, 1968, are transferred to and are to be performed by the city clerk. · (Ord. 156 § 3, 1967)