Modesto Municipal Code Art. 3 Property Taxes

(a) Taxes. The duties of the Council, Assessor, Tax Collector, Auditor, Director of Finance and City Clerk of the City, with respect to the assessment of property in the City for the purpose of ad valorem taxation thereof, to the equalization and correction of such assessments, to the collection, payment and enforcement of such taxes hereafter becoming a lien, to the sale of property for nonpayment of such taxes levied for municipal purposes, and to the redemption of such property from sale or other penalties for nonpayment of the municipal taxes of said City, shall be performed by the officers of the County charged respectively with the performance of duties of the same character as the officers of said City whose duties are to be performed by such County officers.

(b) Assessments. The Council, by resolution, is hereby authorized to transfer the duties of the Council, Assessor, Tax Collector, Auditor, Director of Finance and City Clerk of the City with respect to the collection of cash assessments or assessments of less than fifty dollars ($50.00) heretofore or hereafter levied for municipal improvements to the officers of the County charged respectively with the performance of duties of the same character as the officers of said City whose duties are to be performed by such County officers.

(c) Duties Not Transferred. All duties now being performed by the above-mentioned City officers which are not specifically transferred by or pursuant to the provisions of this article shall continue to be performed in accordance with the applicable laws of the City.

(Ord. 1055-N.S., amended by Ord. 36-C.S., and Ord. 213-C.S., effective 1-2-58)

All taxes of said City that shall have been levied prior the effective date of this law, including delinquent taxes, shall be collected, the payment thereof enforced in the same manner and upon the same penalties, and property sold for the nonpayment thereof and redeemed from such sale in the same manner and under the same conditions as provided by laws in force in said City at the time of the taking effect of this law; and the officers of said City as now provided under the Charter and any ordinance thereof, shall collect and enforce the payment of such taxes, including delinquent taxes, and do any and all things of such taxes and in the redemption thereof from such sale.

(Ord. 1055-N.S., effective 1-7-53)

The amount of compensation to be charged by and paid to the County for the performance of services herein contemplated shall be fixed by agreement between the Board of Supervisors of said County and the Council of the City.

(Ord. 1055-N.S., effective 1-7-53)

Ordinance No. 396-N.S. of the City of Modesto entitled, "An Ordinance Providing for Property Taxes in and for the City of Modesto and Providing a System for the Assessment, Levy and Collection Thereof, and Further Providing for the Collection of Public Improvement Assessments and Other Purposes in said City," and all ordinances amendatory thereof, are repealed only to the extent that the same are in conflict with this article, the express intention being that all of the provisions of said ordinance shall remain in effect insofar as the same relate or apply to the collection of assessments for municipal improvements heretofore or hereafter levied unless the Council has adopted a resolution pursuant to Section 8-2.301 of this article transferring the City's duties of collection to the County; and the collection of taxes heretofore levied or installments thereof heretofore becoming due, and of all proceedings subsequent to any levy heretofore made and the officers of said City charged with any duty pertaining thereto by said Ordinance No. 396-N.S., as amended, shall be obligated to act and perform with respect to any such matters as in said ordinance provided.

(Ord. 1055-N.S., amended by Ord. 36-C.S., effective 8-11-55)