Chapter 3.04 — TRANSFER OF TAX — Lodi Municipal Code

3.04.010 - Property tax assessment and tax collection.¶

The city council hereby elects that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector, respectively, of the city shall be performed by the county assessor and the county tax collector, respectively, of the county, as provided in "An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices and to provide that their duties may be performed

by certain officers of the county and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporation," approved March 27, 1895, and all acts amendatory thereof and supplementary thereto.

All assessments made by the county assessor, after the same may be equalized or corrected by the board of supervisors or state board of equalization shall be used as a basis for the levy of the taxes of the city and such taxes shall be collected by the assessor and tax collector of the County of San Joaquin at the same time and in the manner county taxes are collected.

The assessment for taxation, equalization of assessments, levy of taxes and the collection of the same shall be conducted in all respects in accordance with and in the manner set out in Sections 51500 to 51519 of the California Government Code and the duties of all officers and agents of the county and of the city in relation to assessment and equalization and to the levy and collection of all taxes, current and delinquent, shall be such as are prescribed by such sections; provided, that such taxes, when so collected, shall be paid to the director of finance, as provided in such sections.

(Prior code § 23-1 (part))

Exceptions & meaning →

3.04.020 - Other city assessor and tax collector duties.¶

All duties, other than the assessing of the property of such city or municipal corporation, theretofore performed by the city assessor, shall be transferred to and be performed by the city clerk. All duties, other than the collection of taxes, theretofore performed by the city tax collector, shall be transferred to and be performed by the director of finance.

(Prior code § 23-1 (part))

Exceptions & meaning →