Chapter 5.20 — TAX ASSESSMENT AND COLLECTION DUTIES[2 ]

The assessment and tax collection duties and the collection of special assessments levied for municipal purposes are transferred to the assessor and tax collector of the county for the purpose of property assessment and collection of ad valorem property taxes that become a lien after January 1, 1962, and the collection of special assessments levied for municipal purposes becoming due and payable after January 1, 1962.

(1991 code § 4-1.1)

2. Editor's note: For statutory provisions regarding the transfer of city tax functions to county, see Government Code sections 51500 through 51520.