Gilroy Municipal Code § 22.1 Generally

[1]

**State law references—**Taxation generally, Rev. & Tax. C., § 1 et seq.; transfer of city tax functions to county, Gov. C., §§ 51500 to 51519.

The city council hereby determines to provide for the assessment of property for municipal taxes and for the equalization and correction thereof, for the collection and enforcement of the payment of such taxes, for the sale and redemption from sale of property sold for nonpayment of such taxes, by officers of the county and for the performance by officers of the county of the duties of officers of the city respecting such matters, pursuant to and in accordance with the provisions of the act of the Legislature of this state, entitled “An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations.”[1]

(Ord. No. 500, § 1)

[1]

See Gov. C., §§ 51500 to 51519.

The duties of the following officers of the city shall be performed by the following officers of the county with respect to the matters hereinafter referred to:

(a) The city assessor’s duties with respect to the assessment of property in the city for municipal taxes, shall be performed by the county assessor.

(b) The city council’s duties with respect to the equalization and corrections of such assessments of property in the city for municipal taxes, shall be performed by the county board of supervisors.

(c) The city clerk’s duties with respect to the computation and entry of the amount of taxes to be paid as a tax on the property listed on the assessment roll, and the transmissions of such roll to the tax collector shall be performed by the county auditor.

(d) The duties of the chief of police, as ex officio collector with respect to the collection, payment, and enforcement of such taxes including delinquent taxes and other redemption of such property from sale or other penalty for the nonpayment of municipal taxes of the city, shall be performed by the county tax collector.

(Ord. No. 500, § 2)

The amount of compensation to be charged by and paid to the county for the performance of services herein contemplated shall be fixed by agreement between the county board of supervisors and the city council of the city on behalf of the city; provided, however, that such compensation shall in no event exceed one per cent of the first twenty-five thousand dollars of taxes collected, and one-fourth of one per cent of all moneys collected in excess of twenty-five thousand dollars.

(Ord. No. 500, § 3)

Tax money collected by the county officials under the provisions of this article shall be drawn from the funds belonging to the city in the hands of the county treasurer by warrant of the county auditor which shall be issued at the request of the city clerk in writing.

(Ord. No. 500, § 4)