Kingsburg Municipal Code Ch. 3.04 Fiscal Provisions Generally

The amount of any fee, service charge, utility charge, license, or tax of any nature whatsoever imposed by any provision of this code shall be deemed a civil debt owing to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, service charge, utility charge, license or tax, together with any penalties applicable thereto as prescribed by this code. The remedy prescribed by this section shall be cumulative, and the use of an action to collect such an amount as a debt by civil action shall not bar the use of any other remedy provided by this code or by law for the purpose of enforcing the provisions thereof.

(Prior code § 14-0011)

There is hereby established in the city treasury a special fund to be known as the "gas tax fund." All moneys received by the city from the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for, or the construction, maintenance, or improvement of, streets or highways other than state highways shall be paid into said fund. All moneys in said fund shall be expended exclusively for the purposes authorized by, and subject to all of the provisions of, Article 5, Chapter 1, Division 1 of the Streets and Highways Code.

(Amended during 5-08 supplement; prior code § 32-0001)

The duties of assessing property and collecting taxes, provided by law to be performed by the assessor and tax collector of the city, shall be performed by the assessor and tax collector of the county, in accordance with the provisions of Sections 51500 through 51519 of the Government Code, for each fiscal year until this section is repealed.

(Prior code § 34-0001)

Section 935 of the Government Code of the state of California provides authority for establishing claims procedures for those claims against the city of Kingsburg for money or damages not governed by state or local laws.

Accordingly, not withstanding the exemptions set forth in Section 905 of the Government Code of the State of California, all claims against the city of Kingsburg for damages or money, when a procedure for processing such claims is not otherwise provided by state or local laws, shall be presented within the time limitations and in the manner prescribed by Sections 910 through 915.2 of the Government Code of the State. Such claims shall further be subject to the provisions of Section 945.6 through 946 of the Government Code of the state relating to the prohibition of suits in the absence of the presentation of claims and action thereon by the city council.

(Ord. 96-04, 1996)