Placentia Municipal Code Ch. 3.04 Finance and Taxation

The assessment and tax collection duties performed by the city assessor and by the tax collector of the city are transferred to the assessor and tax collector of the county.

(Prior code § 10-1)

(a) No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city of Placentia, or any officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to the Placentia Municipal Code and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.

(b) No suit or proceeding shall be maintained in any court for recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim or demand for each refund or credit has been duly filed pursuant to the provisions of Sections 1211 and 1213 of the Charter of the city of Placentia and any ordinance now existing or hereinafter amended or adopted with respect to claims and demands against the city of Placentia.

(Ord. O-2010-06 § 2, 2010)