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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE

Laguna Niguel Municipal Code Div. 2 Transfer of Tax Functions

Laguna Niguel Municipal Code · 2026-10 edition · updated 2026-10-04 · Laguna Niguel

Cite as: Laguna Niguel Municipal Code Division 2 · Text as of 2026-10-04

Sec. 3-2-1. - Assessment and collection of city taxes by county.

Pursuant to and in compliance with Government Code § 51501, the assessment and tax collection duties which otherwise might be performed by a city assessor and tax collector are transferred to the assessor of the county and tax collector of the county, respectively.

(Ord. No. 89-8, § 2(3.20.010), 12-12-89)

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Laguna Niguel Municipal Code

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