Earlier editions: 2026-09
National City Municipal Code Ch. 4.20 Property Tax
National City Municipal Code · 2026-10 edition · updated 2026-10-04 · National City
Cite as: National City Municipal Code Chapter 4.20 · Text as of 2026-10-04
4.20.010 - Duties transferred to county officials.¶
The duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of the city shall be performed by the county assessor and the county tax collector. Such assessing property and collecting taxes to be performed beginning with the fiscal year 1950-51, and each succeeding fiscal year thereafter until the city shall by ordinance elect not to have such duties performed by said assessor or tax collector for any longer time, all of which is in accordance with and permitted by Section 1 of Act 8464 of the General Laws of the state.
(Ord. 767 § 1, 1949)
4.20.020 - Compensation of county.¶
The amount of compensation to be charged and paid to the county for the performance of the services of assessment and collection of taxes shall be fixed by agreement by the board of supervisors of San Diego County and the city council, provided not more than one percent be charged for collecting the first twenty-five thousand dollars so collected, and not more than one-quarter of one percent, for all sums over that amount.
(Ord. 767 § 2, 1949)
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