Montague Municipal Code Ch. 3.04 Transfer of Tax Assessment and Collection Duties to County

TRANSFER OF TAX ASSESSMENT AND COLLECTION DUTIES TO COUNTY

Sections:

• 3.04.010 Definitions.

• 3.04.020 Transfer of assessment and collection duties.

• 3.04.030 City assessor and city tax collector—Offices abolished. 3.04.040 Filing of certified ordinance.

The following words and expressions when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them as follows:

• A. “City” means the City of Montague, a municipal corporation, situated in the County of Siskiyou, State of California.

• B. “County” means the County of Siskiyou, a political subdivision of the State of California. (Ord. 107 § 1, 1966)

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1967. (Ord. 107 § 2, 1966)

The offices of city assessor and city tax collector are abolished as of the first day of July, 1967, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and all duties performed by the city tax collector other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1967, are transferred to and are to be performed by the city clerk. (Ord. 107 § 3, 1966)

The city clerk shall cause a certified copy of the ordinance codified in this chapter to be filed with the auditor of the county on or before the first Monday of February, 1967, and immediately thereafter shall notify the State Board of Equalization. (Ord. 107 § 4, 1966)