Earlier editions: 2026-07
Hawthorne Municipal Code Ch. 3.08 Assessment Equalization, Levy and Collection of Taxes
Hawthorne Municipal Code · 2026-10 edition · updated 2026-10-04 · Hawthorne
Cite as: Hawthorne Municipal Code Chapter 3.08 · Text as of 2026-10-04
§ 3.08.010. Transfer of assessment and tax collection duties.¶
The assessment duties of the city clerk as an ex officio assessor and the tax collection duties of the city treasurer as an ex officio tax collector have heretofore been transferred to the county assessor and county tax collector, respectively, of the county, and hereafter, all property in the city shall be assessed, and all taxes thereon shall be collected in accordance with the provisions of Sections 51500 through 51520 of the Government Code of the state, which provisions are adopted by reference and incorporated herein as if set forth herein in full.
(Prior code § 4-100)
§ 3.08.020. Filing description of boundaries.¶
On or before the first Monday of July each year, the council shall cause to be filed with the county auditor a description of the exterior boundaries of each district or portion of the city in which a rate of taxation is to be levied which is different from the rate to be levied in any other district or portion of the city.
(Prior code § 4-101)
§ 3.08.030. Fixing amount to be raised by taxation and rate.¶
Annually, after preparing the budget and after receiving from the county auditor a written statement showing separately the total value of all property within the city and the total value of all property in each district or portion of the city in which a different rate of taxation is to be levied, the council shall fix by ordinance the amount of revenue from property taxes necessary to support its departments for the current year and to pay the bonded or other indebtedness of the city, or any portion or district thereof, and shall, at the same time, or thereafter, but not later than the last Tuesday in August, fix by resolution the rate of taxes, or rates of taxes, if different portions or different districts require different rates, designated in the number of cents per each one hundred dollars, using as a basis the value of the property as assessed and equalized by the county. The rates shall be sufficient to raise the amount fixed by ordinance and the expense of collection. The council shall immediately transmit to the county auditor the statement of the rates fixed.
(Prior code § 4-102)
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