Highland Municipal Code Ch. 3.04 Transfer of Assessment and Tax Collection Duties to County

A. Pursuant to the authority granted by Section 51501 of the Government Code of the state of California, the assessment and tax collection duties performed by the city assessor and tax collector are transferred to the assessor and tax collector of the county.

B. The city has just incorporated and desires that the duties relative to the assessment of property and the collection of real property taxes be performed by the county assessor and tax collector from the county. The city council determines that the public peace, health, and general welfare require the adoption of this chapter as an urgency ordinance, and the same shall take effect immediately upon its adoption.

(Ord. 5 §§ 1, 2, 1987)