Earlier editions: 2026-07
Fortuna Municipal Code Ch. 3.04 Assessment and Collection of Taxes
Fortuna Municipal Code · 2026-10 edition · updated 2026-10-04 · Fortuna
Cite as: Fortuna Municipal Code Chapter 3.04 · Text as of 2026-10-04
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For statutory provisions on transfer of city assessment and tax collection functions to the county, see Government Code § 51500 et seq.
§ 3.04.010. Performance by county.¶
The city council elects that the duties of the assessment of property in the city for city taxes and the equalization and collection of assessments thereof, the collection, payment and enforcement of such taxes, including delinquent taxes and redemption of property from sale or other penalties for the nonpayment of city taxes, shall be performed by the county officials, including the county assessor, tax collector, auditor and the board of supervisors.
(Code 1961 § 23-1)
§ 3.04.020. Limitation of liability.¶
The county officials named in FMC § 3.04.010 are authorized as agents of the city to assess and collect all property taxes without liability of any kind or nature to the city, except to pay over the funds actually collected less the county charges for such collections.
(Code 1961 § 23-2)
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