Earlier editions: 2026-09
Portola Municipal Code Ch. 3.08 Tax Collection—transfer of Functions
Portola Municipal Code · 2026-10 edition · updated 2026-10-04 · Portola
Cite as: Portola Municipal Code Chapter 3.08 · Text as of 2026-10-04
3.08.010 - Election.¶
The city council elects to come within the provisions of that certain act known as Levy and Collection of Municipal Taxes (Stats. 1895, page 219, and Amendments thereto, Deering's General Laws, Act 8464.
(Ord. 18 § 1, 1947)
3.08.020 - Duties transferred.¶
The duties of assessing property within the city, and collecting taxes thereon provided by law to be performed by the assessor and tax collector of the city, shall be performed by the county assessor and tax collector of the county.
(Ord. 18 § 2, 1947)
3.08.030 - Collection.¶
All assessments made by the county assessor, as the same may be equalized or corrected by the board of supervisors or State Board of Equalization, shall be used as a basis for the levy of the taxes of the city, and said taxes shall be collected by said assessor and tax collector of said county, at the same time and in the manner county taxes are collected.
(Ord. 18 § 3, 1947)
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