Porterville Municipal Code § 22-1 Reserved

The Revenue and Taxation Code of the state of California, as now in effect and as may hereafter be amended, is hereby adopted by reference. (Ord. 764 § 1, 5-21-1963)

A. Definitions: The following words and expressions when used in this section shall, for the purpose of this section, have the meanings respectively ascribed to them as follows:

CITY: The city of Porterville, a municipal corporation, situated in the county of Tulare, state of California.

COUNTY: The county of Tulare, a political subdivision of the state of California.

B. Transfer Of Duties: The assessment and tax collection of assessments levied for municipal improvements, now performed by the assessor and tax collector of the city, are hereby transferred to the assessor and 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 this section, and the collection of assessments for municipal improvements becoming due and payable on or after July 1, 1967, pursuant to the provisions of sections 51540 through 51562 and sections 51800 and 43072 of the Government Code of the state of California.

C. Filing Of Certified Copy: The city clerk shall cause a certified copy of this section to be filed with the auditor of the county on or before the first Monday of February, 1967, and immediately thereafter shall notify the state board of equalization.

D. Repealing: All ordinances or parts of ordinances in conflict herewith are hereby repealed. (Ord. 872 §§ 1 – 4, 1-17-1967)