§ 25.10

The duties of assessing property and the collection of real property taxes, secured personal property taxes and unsecured personal property taxes in the Town are hereby transferred to the Assessor and Tax Collector of the County.

(Code 1968, § 28-1)

State Law reference— Transfer of tax functions to county, Gov. Code §§ 51500 to 51521.

The Town Council may enter into an agreement with the Board of Supervisors of the County whereby special assessments may be collected by the Tax Collector of the County at the same time and in the same manner as County taxes are collected, and all laws applicable to the levy, collection and enforcement of County taxes shall be applicable to such special assessments.

(Code 1968, § 28-2)

State Law reference— Collection of special assessments by county, Gov. Code § 51800.

The Town shall pay to the County such compensation as may be fixed by agreement between the Board of Supervisors of the County and Town Council, and the making of such agreement is authorized.

(Code 1968, § 28-4)

All duties provided by law to be performed by the Tax and License Collector, other than the collection of real property taxes, secured personal property taxes and unsecured personal property taxes which are transferred to officers of the County, shall be performed by the Tax and License Collector or shall be transferred and be performed by such other officer as the Town Council may determine by ordinance.

(Code 1968, § 28-3)

Cross reference— Town officers and employees generally, § 2.30.010 et seq.

The Finance Director is designated as the Town's Tax and License Collector.

(Code 1968, § 28-3.5; Ord. No. 1780, § 2, 1-23-89)

All duties provided by law to be performed by the Town Assessor, other than the assessing of Town property which is transferred to the County Assessor, shall be transferred to and performed by the Town Clerk or other such officer as the Town Council may determine by ordinance.

(Code 1968, § 28-5)

State Law reference— Transfer of nontax functions of town assessor to town clerk, Gov. Code § 51507.

(a)

Annually on or before the third Monday in July of each year, the County Auditor shall transmit to the Town Council a written statement showing separately the total value of all property within the Town, and the total value of all property in each district or portion of the Town in which a different rate of taxation is to be levied. The value shall be ascertained from the assessment books of the County for the year, as equalized and corrected.

(b)

Annually, before the first Monday in August, the Town Council shall fix the rate of taxes, or rates of taxes, if different portions or districts require different rates, designated in the number of cents upon each one hundred dollars ($100.00), using as a basis the value of the property as assessed and equalized. The rates shall be sufficient to raise the amount fixed by ordinance or resolution and the expense of collection. The Town Council shall immediately transmit to the County Auditor a statement of the rates fixed.

(c)

The County Auditor shall compute and enter in the assessment book of the Town the tax on the property enumerated and assessed as being in the Town, using the rates fixed by the Town Council and the assessed value in the assessment book, at the time and in the manner the County Auditor computes and enters county taxes. The taxes so levied shall be collected at the first and in the manner of County taxes and paid into the County Treasury. The net amount of the taxes, after deduction of the County's

compensation for the services of its Treasurer, Assessor and Tax Collector, shall be paid to the Town Treasurer by warrant of the County Auditor.

(d)

The collection of unpaid taxes levied on property by the Town shall be enforced by the sale of the property in the manner, at the time and upon the penalties of property sold for nonpayment of County taxes. Real property so sold may be redeemed within the time and upon the terms of property sold for the nonpayment of County taxes.

(e)

The County Auditor shall apportion to the Town the money paid for redemption in the proportion which the tax due the Town bears to the total tax for which the real property was sold.

(Code 1968, § 28-6)