Earlier editions: 2026-09
Paso Robles Municipal Code Ch. 3.01 Assessment, Levy and Collection of Taxes by County
Paso Robles Municipal Code · 2026-10 edition · updated 2026-10-04 · Paso Robles
Cite as: Paso Robles Municipal Code Chapter 3.01 · Text as of 2026-10-04
Footnotes:
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Editor's note— Ord. No. 1063 N.S., § 3, adopted Oct. 16, 2018, states "This chapter effectuated a transfer of duties previously performed by city personnel to county personnel pertaining to the collection of certain taxes and assessments levied for municipal purposes and also abolishes the city offices of city assessor and tax collector. While this chapter could be deleted, it is retained for historical reference and purpose."
3.01.010 - Definitions.¶
The following words and expressions when used in this chapter shall for the purpose of this chapter have the meanings respectively ascribed to them as follows:
(a) City: The word "city" as used in this chapter shall mean the City of El Paso de Robles, a municipal corporation, situated in the County of San Luis Obispo, State of California.
(b) County: The word "county" as used in this chapter shall mean the County of San Luis Obispo, a political subdivision of the State of California.
(Ord. 277 N.S. § 1, 1965)
3.01.020 - Transfer of duties.¶
The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are hereby transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after January 4, 1965, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965.
(Ord. 277 N.S. § 2, 1965)
3.01.030 - Abolition of offices of city assessor and city tax collector.¶
The offices of city assessor and city tax collector are hereby abolished as of the first day of July 1965, and thereafter all duties performed by the city assessor other than the assessing of property in this city, and all duties performed by the city tax collector other than the collection of ad valorem taxes on property that become a lien after January 4, 1965 and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965, are hereby transferred to and are to be performed by the city clerk.
(Ord. 277 N.S. § 3, 1965)
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