Chapter 3.04 — TRANSFER OF TAX FUNCTIONS

State Law reference— For statutory provisions requiring the transfer of the functions of assessment and city tax collection of city taxes to the county, see Gov. Code §51500 et seq.

The following words and expressions when used in this chapter shall for the purpose of this chapter have the meanings respectively ascribed to them as follows:

A.

"City," as used in this chapter, means the city of Exeter, a municipal corporation, situated in the county of Tulare, state of California.

B.

"County," as used in this chapter means the county of Tulare, a political subdivision of the state of California.

(Ord. 262 §1, 1967)

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 in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1968.

(Ord. 262 §2, 1967)

The offices of assessor and tax collector of the city 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 performed by the city tax collector other than the collection of ad valorem taxes on property that becomes a lien after the adoption of the ordinance codified in this chapter, and the collection or assessments for municipal improvements becoming due and payable on and after July 1, 1968, are

transferred to and are to be performed by the city clerk. Such transfer of duties does not include those powers and duties given to the finance director pursuant to Chapter 2.12 of this title.

(Ord. 262 §3, 1967; Ord. 390 §1, 1978)