Oceanside Municipal Code Art. I Transfer of City Tax Function to County

Footnotes:

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State Law reference— Transfer of city tax functions to county, Government Code, §§ 51500—51521.

Pursuant to Sections 51500 to 51519 of the Government Code of the state, the city does hereby elect that 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 tax collector, respectively.

(Ord. Code, §§ 1611, 1612)

This election is made in relation to the assessing of property and collecting of taxes; but the provision of the statutes mentioned in the preceding section in relation to the duties of the treasurer of the city are not elected by the city to be made use of.

(Ord. Code, § 1613)

An agreement is hereby authorized to be entered into by the city and the board of supervisors of the county relating to the compensation to be paid by the city to the county for service to be rendered by the county in connection with such assessment and collection of taxes.

(Ord. Code, § 1615)

The fiscal year of the city shall commence on the first day of July, 1954, and on the first day of July of each year thereafter.

(Ord. Code, § 1616)