Chapter 4.12 — TRANSFER OF TAX FUNCTIONS1

1 Editor’s Note: For statutory provisions regarding the city tax system, see Gov. Code §43000, et seq. For the

statutory provision requiring the transfer of the functions of tax assessor and collector from the city to the

county, see Gov. Code §51501. For the property tax generally, see Rev. and Tax. Code § 101, et seq.

The city council determines to provide for the assessment of property for municipal taxes and for the equalization

and correction thereof, for the collection and enforcement of the payment of such taxes, for the sale and

redemption from sale of property sold for nonpayment of such taxes, by oNcers of the county and for the

performance by oNcers of the county of the duties of oNcers of the city respecting such matters, pursuant to and

in accordance with the provisions of the act of the legislature of the state entitled, "An act to provide for the

assessment of property in cities governed under freeholders’ charters framed under the provisions of the

constitution of this state, for the municipal taxes of such cities, and for the equalization and correction of such

assessment by county oNcers, for the collection and enforcement of the payment of such taxes, including

delinquent taxes, by such oNcers, for the sale and redemption from sale of property sold for the nonpayment of

such taxes, and for the performance by county oNcers of the duties of tax oNcers of such cities respecting said

matters; and to provide for the compensation to be paid to counties by such cities for the services performed by

such county oNcers for such cities under the provisions of this act." (Ord. 76 CS §1; prior code §23.1.)

Beginning with the tax year 1949, and until further ordered by the council, the duties mentioned in Section

to the matters hereafter referred to:

A. The city assessor’s duties with respect to the assessment of property in the city for municipal taxes shall be

performed by the county assessor;

B. The city council’s duties with respect to the equalization and corrections of such assessments of property in

the city for municipal taxes shall be performed by the county board of supervisors;

C. The city auditor’s duties with respect to the computation and entry of the amount of taxes to be paid as a tax

on the property listed on the assessment roll, and the transmissions of such roll to the tax collector, shall be

performed by the county auditor;

The Petaluma Municipal Code is current through Ordinance 2916 NCS, passed December 1, 2025.

Title 4 Revenue and Finance | Petaluma Municipal Code Page 27 of 69

D. The city tax collector’s duties with respect to the collection, payment and enforcement of city taxes, including

delinquent taxes, and to the redemption of such property from sale or other penalty for the non payment of such

taxes, shall be performed by the county tax collector.

(Ord. 76 CS §2; prior code §23.2.)

The city manager is authorized and directed on behalf of the city to negotiate an agreement to be entered into

between the board of supervisors of the county and the city council, Lxing the amount of compensation to be

charged by and paid to the county for the performance of services contemplated by the provisions of this chapter;

provided, that such compensation shall in no event exceed one-half of one percent of all moneys collected for the

city pursuant to the terms of this article. (Ord. 76 CS §3; prior code §23.3.)

All taxes heretofore levied pursuant to the provision of any ordinances repealed by this article and prior to the

ePective date of the ordinance codiLed in this chapter, including delinquent taxes, shall be collected and the

payment thereof enforced in the same manner and upon the same penalties and property may be sold for the

non payment thereof, and may be redeemed from such sale in the same manner and under the same conditions

as provided by the laws in force in the city at the time of the taking ePect of this the ordinance codiLed in this

chapter. The proper city oNcers shall collect and enforce the payment of such taxes heretofore levied before the

ePective date of the ordinance codiLed in this chapter, including delinquent taxes, and to any and all things that

may be necessary in the sale of property for the nonpayment of such taxes and in the redemption thereof from

sale. (Ord. 76 CS §5; prior code §23.4.)