Gustine Municipal Code Ch. 2 Property Taxes

(a) Pursuant to the provisions of Government Code §§ 51500 —51519, the city hereby elects to transfer the assessment and tax collection duties performed by the city assessor and city tax collector to the assessor and tax collector of the county.

(b) 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 hereby 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 which become a lien after December 3, 1962, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963.

(c) On and after July 1, 1963, 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 which become a lien after December 3, 1962, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1963, are hereby transferred to and are to be performed by the city clerk.

(d) The offices of city assessor and city tax collector are hereby abolished as of July 1, 1963.

(Code 1966, §§ 3-3.01—3-3.04)