Napa County Municipal Code Ch. 3.48 Apportionment of Property Taxes

Notwithstanding any provision of state law to the contrary, the apportionment of property taxes among the county, the cities, the school districts (including community college districts), and the special districts in Napa County shall be in the manner such property taxes were apportioned for fiscal year 1992-93 pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code of California.

(Ord. 1045 § 2 (part), 1993: prior code § 3800)

The treasurer-tax collector and auditor-controller shall collect, apportion, and disburse property taxes for fiscal year 1993-94 in accordance with Section 3.48.010, above, unless the board of supervisors, by emergency declaration adopted pursuant to a four-fifths vote, specifies an alternative apportionment.

(Ord. 1045 § 2 (part), 1993: prior code § 3801)