Chapter 3.04 — TRANSFER OF TAX FUNCTIONS

The duties and functions of the city council, city assessor, city auditor and the city clerk and ex officio tax collector with respect to the assessment of property in the city for the municipal taxes thereof; to the equalization and correction of such assessment; to the collection, payment and enforcement of such taxes becoming a lien; to the collection of assessments levied for municipal improvements; to the sale of property for nonpayment of such taxes levied for municipal purposes or for nonpayment of assessments levied for local improvements; and to the redemption of such property from sale or other penalty for nonpayment of the municipal taxes of the city are transferred to the appropriate functions, and shall be performed by the officers of the county charged respectively with the performance of duties and functions of the same character as the officers of the city whose duties and functions are to be performed by the county officers.

(Prior code § 8-1)

All the duties of the city council, the city assessor, the city auditor and the city clerk and ex officio tax collector, as fixed by the charter of the city or by ordinance, except the duties specifically transferred in this chapter to the officials of the county, shall continue to be performed by such city officials.

(Prior code § 8-2)

The amount of compensation to be charged by and paid to the county for the performance of services under Section 3.04.010 shall be fixed by agreement between the board of supervisors of the county and the city council; provided, that such compensation shall in no event exceed one percent of the first twenty- five thousand dollars of taxes collected, and one fourth of one percent of all money collected in excess of twenty-five thousand dollars.

(Prior code § 8-4)