Madera Municipal Code Ch. 1 Property Taxes

Pursuant to the provisions of Cal. Gov't Code §§ 51500 through 51507 of Article I of Chapter 2, the city elects to avail itself of the assessment and collection of taxes by the county.

('61 Code, § 8-1.01) (Ord. 83 N.S., passed - - )

The duties of assessing property and collecting taxes shall be performed by the Assessor and the Tax Collector of the County.

('61 Code, § 8-1.02) (Ord. 83 N.S., passed - - )

The Council, not later than the last Tuesday in August of each year, shall fix the rate of taxes, or rates of taxes if different portions or districts within the city require different rates, designating the number of cents upon each $100, and using as a basis the value of property as assessed by the County Assessor after same may be equalized and returned to the Council by the County Auditor as required by the Cal. Gov't Code.

('61 Code, § 8-1.04) (Ord. 83 N.S., passed - - )

The County Auditor shall compute and enter in the assessment books of the city the city taxes on the property therein enumerated and assessed and being in such municipal corporation, using the rate of levy fixed by the Council and the assessments as found in such assessment book and at the same time and in the same manner as he or she computes and enters state and city taxes.

('61 Code, § 8-1.05) (Ord. 83 N.S., passed - - )

Property which has been sold to the city on account of nonpayment of taxes shall be redeemed through the office of the County Auditor.

('61 Code, § 8-1.06) (Ord. 83 N.S., passed - - )

The collection of unpaid taxes levied on any property by the city shall be enforced by the sale of such property in the same manner and at the same time, and upon the same penalties, as property sold for the payment of county taxes. Real property so sold may be redeemed within the same time and upon the same terms as property sold for the nonpayment of county taxes. Whenever any real property situated in the city has been sold for taxes and has been redeemed, the money paid for such redemption shall be apportioned by the County Auditor to the city in the proportion which the tax due the city bears to the total tax for which such real property was sold.

('61 Code, § 8-1.07) (Ord. 83 N.S., passed - - )