Pinole Municipal Code Ch. 2.24 Transfer of Assessment and Tax Collection Duties

* For statutory provisions requiring the transfer of the functions of assessment and city tax collection to the county, see Gov. Code § 51500 et seq.

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 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 the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965. (Ord. 216 § 2, 1965).

The offices of city assessor and city tax collector are 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 the city, and all duties performed by the city collector other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965, are transferred to and are to be performed by the City Clerk. (Ord. 216 § 3, 1965).