Monrovia Municipal Code Ch. 3.04 Tax Procedure

Pursuant to Cal. Gov't Code §§ 51500 and 51501, all of the functions and duties of the City Treasurer, Tax Collector and of the City Clerk as ex officio assessor relating to the assessment, levy and collection of city taxes for the city; including the collection of delinquent taxes, are transferred to the County Treasurer, Assessor and Tax Collector of the county.

(`83 Code, § 3.04.010) (Ord. 82-4, § 1, 1982)

All taxes collected or received by the County Assessor, Tax Collector or Auditor of the county for and on behalf of the city, shall be deposited with the County Treasurer of the county to the credit of the city, and shall be remitted to the City Treasurer, in such amount and as often as can reasonably be done, and upon receipt thereof by the City Treasurer, the same shall be deposited and disbursed in accordance with law and the ordinances and resolutions of the city.

(`83 Code, § 3.04.020)

All assessments made by the County Assessor and equalized or corrected by the Board of Supervisors of the county or the State Board of Equalization shall be the basis of levying city taxes and the city taxes shall be collected when the county taxes are collected.

(`83 Code, § 3.04.030)