Lindsay Municipal Code Art. IV Operative Regulations

The assessment duties of the city assessor and the tax collection duties pertaining to the collection of all real and personal property taxes performed by the tax collector of the city are transferred to the assessor and tax collector of the county pursuant to Article 1, Chapter 2, Division 1, Part 2, Title 5 of the Government Code of the state.

(Ord. 283 § 1, 1964)

The city clerk shall file a certified copy of the ordinance codified in this section with the county auditor on or before the first Monday of February, 1965.

(Ord. 283 § 2, 1964)

Prior to fixing the rate of taxes, the city council shall fix by resolution the amount of revenue from property taxes necessary to support its departments for the current year and to pay the bonded or other indebtedness of the city or any portion or district of the city.

(Ord. 283 § 3, 1964)

On or before the first Monday of July of each year, the city council shall cause to be filed with the auditor of the county a description of the exterior boundary of each district or portion of the city in which a rate of taxation is to be levied which is different from the rate to be levied in any other district or portion of the city.

(Ord. 283 § 4, 1964)

Annually before September 1st, the city council shall fix the rate of taxes if different portions or districts require different rates, designated in the number of cents upon one hundred dollars, using as a basis the value of the property as assessed and equalized. The rates shall be sufficient to raise the amount fixed by resolution and the expense of collection. The city council shall immediately transmit to the county auditor a statement of the rates fixed.

(Ord. 283 § 5, 1964)

The compensation to be paid to the county for assessing and collecting taxes for the city shall be fixed by agreement between the board of supervisors of the county and the city council.

(Ord. 283 § 6, 1964)

This ordinance codified in this article supersedes Ordinance No. 282 entitled "An Ordinance Providing A System for the Assessment, Levy and Collection of all City Taxes in Lindsay and Repealing All Ordinances In Conflict Therewith," as codified in Articles I through III of this chapter, but the ordinance codified in this article shall not repeal Ordinance No. 282 and should the ordinance codified in this article be itself repealed, Ordinance No. 282 shall again govern the assessment, levy and collection of city taxes.

(Ord. 283 § 7, 1964)