Morgan Hill Municipal Code Ch. 3.12 Tax Collection Duties Transferred

The city council does, pursuant to the provisions of Section 51.500 et seq. of the Government Code of the state, transfers to the assessor, tax collector and treasurer of the county, the respective duties of the assessor, tax collector and treasurer of the city with respect to the functions of assessing for, levying and collecting municipal real and personal property taxes commencing with the fiscal year 1958-1959. Only those duties of the city treasurer necessary to carry out the purposes of this chapter are transferred to the county treasurer, with all other duties of the city treasurer being reserved to him.

(Ord. 76 N.S. § 1, 1957)

The particular officials of the county designated in Section 3.12.010 of this chapter, shall continue to perform the duties transferred to them until such time as the ordinance codified in this chapter may be repealed and a certified copy of the repealing ordinance shall be served upon the county auditor, tax collector and treasurer. In the event of such repeal, the duties transferred shall continue to be performed by the county officials designated until the taxes levied for the fiscal year in which the repealing ordinance may be enacted, have been fully collected and paid over to the treasurer of the city.

(Ord. 76 N.S. § 2, 1957)

The compensation to be paid to the county for the performance of the duties of assessing for, levying and collecting the municipal taxes of the city, as specified in this chapter, shall be fixed by agreement between the board of supervisors and the city council of the city, and shall not exceed the maximum amount set forth in Section 51.514 of the Government Code of the state. The agreement, subject to any amendments thereto, shall continue in effect from year to year until the ordinance codified in this chapter shall have been repealed.

(Ord. 76 N.S. § 3, 1957)

The net amount of the taxes levied and collected by the county tax collector, after deducting the county's compensation for the services of its assessor, treasurer and tax collector, shall be paid to the city treasurer, who shall keep and disburse the same in accordance with the customs, practices and regulations of the city.

(Ord. 76 N.S. § 4, 1957)

Nothing contained in this chapter shall serve to relieve the city assessor, tax collector or treasurer or their respective bondsmen, from any responsibility covered by their respective bonds for any act or omission occurring prior to such transfer or thereafter insofar as concerns duties to be performed by them subsequent to such transfer. Further, all of the city officials shall continue to perform their duties with respect to any and all municipal taxes heretofore levied but uncollected as the date of the ordinance codified in this chapter.

(Ord. 76 N.S. § 5, 1957)

On or before the first Monday of February 1958, the city shall serve a certified copy of the ordinance codified in this chapter on the county auditor, county tax collector and the county treasurer.

(Ord. 76 N.S. § 6, 1957)