Loyalton Municipal Code Ch. 4.08 Tax Procedures

All of the functions and duties of the Tax Collector and of the City Clerk as ex-officio assessor relating to the assessment, levy, and collection of City Taxes, including the collection of delinquent taxes and penalties and the sales of property for non-payment of taxes are hereby transferred to the Assessor and Tax Collector of the County of Sierra, pursuant to the provisions of sections 51500 to 51513 of the Government Code of the State of California.

All taxes collected or received on behalf of the City and by the County of Sierra shall be deposited with the treasurer of the County of Sierra to the credit of the City, and shall be remitted to the City Treasurer in such amounts and as often as can reasonably be done, and upon receipt thereof by the Cit Treasurer, the same shall be deposited and disbursed in accordance with the law and the ordinances and resolutions of the City.

All assessments made by the County Assessor and equalized by the Board of Equalization of the County of Sierra or the State Board of Equalization shall be basis of levying City taxes and City taxes shall be collected when County Taxes are collected.

4.04.090 (Continued) – 4.08.030