Holtville Municipal Code Art. IV Application Of Chapter

A. HMC § 3.12.050(E) and § 3.12.070(D) shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time HMC § 3.12.050(D) and § 3.12.070(C) shall become inoperative.

B. In the event that HMC § 3.12.050(E) and § 3.12.070(D) become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, HMC § 3.12.050(D) and § 3.12.070(C) shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time HMC § 3.12.050(E) and § 3.12.070(D) shall become inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time HMC § 3.12.050(E) and § 3.12.070(D) shall again become operative and HMC § 3.12.050(D) and § 3.12.070(C) shall become inoperative.

(Ord. 244 § 6.1, 1957; Ord. 342 § 4, 1973)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this city, or against any officer of the state or this city, to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. 244 § 7, 1957)

At the time the ordinance codified herein goes into operation, the provisions of Ordinances 207 and 210 (existing city sales and use tax ordinances) shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax imposed; provided, however, that if for any reason it is determined that the city is without power to adopt the ordinance codified herein, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances 207 and 210 (existing city sales and use tax ordinances) shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent continuously from and after July 1, 1957. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinances 207 and 210 (existing city sales and use tax ordinances) shall again be in full force and effect at the rate of one percent. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinances 207 and 210 (existing city sales and use tax ordinances) in force and effect prior to and including June 30, 1957.

(Ord. 244 § 8, 1957)