Placerville Municipal Code Ch. 5 Revenue System

The assessor and tax collector of the county shall perform the duties of assessment and tax collection upon all real and personal property for the city. (Ord. 817, 10-16-1958)

Prior to fixing the rate of taxes, the council shall fix by ordinance the amount of revenue from property taxes necessary to support its departments for the current year and to pay the bonded or other indebtedness of the city, or any portion or district of the city. (Ord. 817, 10-16-1958)

On or before the first Monday of July each year, the council shall cause to be filed with the auditor of the county a description of the exterior boundary of each district or portion of the city in which a rate of taxation is to be levied which is different from the rate to be levied in any other district or portion of the city. (Ord. 817, 10-16-1958)

Annually before September 1 the council shall fix the rate of taxes, or rates of taxes if different portions or districts require different rates, designated in the number of cents upon one hundred dollars ($100.00) using as a basis the value of the property as assessed and equalized. The rates shall be sufficient to raise the amount fixed by ordinance and the expense of collection. The council shall immediately transmit to the county auditor a statement of the rates fixed. (Ord. 817, 10-16-1958)

The compensation to be paid to the county for assessing and collecting taxes for the city shall be fixed by agreement between the board of supervisors of the county and the council. (Ord. 817, 10-16-1958)

The taxes so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after deduction of the county's compensation, shall be paid to the city treasurer by warrant of the county auditor. (1962 Code)

The collection of unpaid taxes levied on property by the city shall be enforced by the sale of the property in the manner, at the time, and upon the penalties, of property sold for nonpayment of county taxes. Real property so sold may be redeemed within the time and upon the terms of property sold for nonpayment of county taxes. (1962 Code)

The county auditor shall apportion to the city the money paid for redemption in the proportion to which the tax due the city bears to the total tax for which the real property was sold. (1962 Code)