Nevada City Municipal Code Ch. 3.12 Tax Assessment and Collection

A. All duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of Nevada City, a city of the sixth class, shall be performed by the assessor and tax collector of the county of Nevada, state of California, being the county and state in which the city is located.

B. All duties other than the assessing of the property of the city theretofore performed by the city assessor shall be and are transferred to, and are to be performed by the clerk of the city, and all duties other than the collection of taxes heretofore performed by the city tax collector shall be, and are transferred to and shall be performed by the chief of police of the city.

C. The offices of city assessor and tax collector are hereby abolished.

(Ord. 258 §§ 1, 6, 1951)

It shall be the duty of the city council, before making the levy provided to be made by Section 3.12.050 of this chapter, to fix by ordinance or resolution the amount of money necessary to be raised by taxation upon the taxable property located within the city, as a revenue to carry on the various departments of the city for the current year, not to exceed the limit fixed by law, and to pay the bonded or other indebtedness of such city or any portion of district thereof.

(Ord. 321 § 1, 1965: Ord. 258 § 2, 1951)

The city council shall, before making the levy provided to be made by Section 3.12.050 of this chapter, examine the statement of the county auditor showing the total value of all property within the city, which value shall be ascertained from the assessment books of the county for such year as equalized and corrected by the board of supervisors sitting as a board of equalization of the county.

(Ord. 321 § 2, 1965: Ord. 258 § 3, 1951)

On or before the first Monday in July of each year, the city council shall file or cause to be filed with the county auditor a description of the exterior boundaries of each district or portion of the city in which there must be levied a rate different from the rate to be levied in any other district or portion of the city; and the county auditor shall transmit to the city council at the same time that he transmits a statement in writing of the total assessed valuation of all property with the city, a statement in writing showing separately the total assessed valuation of all property in each of the districts or portions of the city.

(Ord. 258 § 4, 1951)

The city council shall, not later than the last day in August of each year, fix the rate of taxes or rates of taxes if different portions or districts require different rates, designated in the number of cents upon each one hundred dollars, using as a basis the value of the property as assessed by the county assessor, as the same be equalized and corrected, which rate or rates of taxes shall be sufficient to raise the amount so fixed by ordinance or resolution, as required by Section 3.12.020 of this chapter, and the expense of collection thereof. The city council shall deliver or cause to be delivered immediately thereafter to the county auditor a statement of such rate or rates so fixed.

(Ord. 321 § 3, 1965: Ord. 258 § 5, 1951)

Redemption of property which has been sold to the municipal corporation on account of nonpayment of taxes, shall be effected in the manner prescribed by Part 6 of the Revenue and Taxation Code of the state.

(Ord. 258 § 7, 1951)

The collection of unpaid taxes levied on any property by the city shall be enforced by the sale of such property in the same manner and at the same time and upon the same terms as property sold for nonpayment of county taxes; and real property so sold may be redeemed within the same time and upon the same terms as property sold for the nonpayment of county taxes; and whenever real property situate in the city has been sold for taxes and has been redeemed, the money paid for such redemption shall be apportioned by the county auditor to the city in the proportion which the tax due the city bears to the total tax for which the real property was sold.

(Ord. 258 § 8, 1951)