Imperial Beach Municipal Code Ch. 3.08 Assessment and Collection of Taxes

The duties of assessment and tax collection for the City provided by law to be performed by the City are transferred to the County Assessor and the County Tax Collector. Such assessment and tax collection shall be performed by the County Assessor and the County Tax Collector beginning with the fiscal year 1957—1958 and shall continue for each succeeding fiscal year thereafter until the City, by ordinance, elects not to have such duties performed by the County Assessor and County Tax Collector, all of which is in accordance with and permitted by Sections 51500 through 51519, inclusive, of the Government Code of the State of California.

(Prior code §§ 1811, 1812; Ord. 25 § 1, 1956)

All taxes so levied and collected by the County shall be paid by warrant of the County Auditor to the City subject to Section 3.08.030.

(Prior code § 1813; Ord. 25 § 2, 1956)

The amount of compensation to be charged and paid to the County for the performance of the services of assessing and collecting taxes for the City shall be fixed by agreement between the Board of Supervisors of the County and the City Council; provided, not more than one percent shall be charged for collecting the first $25,000.00 so collected and not more than one-fourth of one percent for all sums over that amount. The Auditor of the County is authorized to deduct said compensation from taxes collected under authority of this chapter.

(Prior code § 1814; Ord. 25 § 3, 1956)