El Cajon Municipal Code Ch. 3.28 Transfer of City Tax Functions to County

The city council elects that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of the city shall be performed by the county assessor and tax collector.

(Prior code § 27-1)

The city council, before making the levy provided for in Section 3.28.040, shall fix by ordinance the amount of money necessary to be raised by taxation upon the taxable property in the city as a revenue to carry on the various departments of the city for the current year, not to exceed the limit fixed by law, and to pay the bonded or other indebtedness of the city, or any portion or district thereof.

(Prior code § 27-2)

When there is any district or portion of the city in which there must be levied a rate of taxation different from the rate to be levied in any other district or portion of district of the city, the city council shall cause to be filed, on or before the first Monday of July of each year, with the county auditor, a description of the exterior boundaries of each district or portion of the city in which there is to be levied a rate different from the rate to be levied in any other district or portion of the city.

(Prior code § 27-3)

The city council shall, before September 1st of each year, fix the rate of taxes, or rates of taxes if different portions or districts require different rates, designated in the number of cents upon each one hundred dollars, using as a basis the value of the property as assessed by the county assessor as the same may be equalized and returned to the city council by the county auditor.

(Prior code § 27-4)

The amount of compensation to be paid to the county for the performance of services of assessment and collection of taxes for or on behalf of the city shall be fixed by agreement between the county board of supervisors and the city.

(Prior code § 27-5)

Not more than one percent for collecting the first twenty-five thousand dollars under this chapter, and not more than one-fourth of one percent for all sums over that amount, shall be charged for the services of assessment and collection of taxes.

(Prior code § 27-6)

The offices of city assessor and city tax collector are abolished, effective the first of July, 1948.

(Prior code § 27-7)

All duties other than those of assessing of property of the city, performed by the city assessor, are transferred to and shall be performed by the city clerk.

All duties other than the collection of property taxes, performed by the tax collector of the city, shall be transferred and be performed by the city clerk.

(Prior code § 27-8)