Napa Municipal Code Ch. 3.08 Property Tax Assessment and Collection

Property taxes levied by the city may be assessed and collected by the county if an agreement between the Council of the city and the Board of Supervisors of the county so provides. Compensation to the county for this service shall be as provided in such an agreement, but in no event shall exceed the sums permitted under the laws of the state.

All past agreements permitting the assessment and collection by the county of property taxes levied by the city and all actions taken under such agreements are hereby ratified.

(O2337)