Redding Municipal Code Ch. 4.08 Transfer of Tax Duties

A. The assessment and tax collection duties and the collection of assessment levied under the provisions of the Improvement Bond Act of 1915, such as are now performed by the assessor and tax collector of the city, are 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 the ordinance codified in this section and the collection of assessments levied under the provisions of the Improvement Bond Act of 1915, becoming due and payable on and after July 1, 1963.

B. Pursuant to the provisions of Section 51800 of the Government Code, the compensation paid by the city to the county for this function shall be one thousand dollars per year. The mayor is authorized to execute an agreement with the county for this purpose, which provides for the payment of the compensation stated in this section for such additional service.

(Ord. 1242 § 1 (part), 1976: prior code § 26-15)

As provided for in Section 51513 of the Government Code, the net amount of taxes levied and collected by the county tax collector, after deducting the county's compensation for the services of its treasurer, assessor, and tax collector, shall be paid to the city treasurer by the county auditor. The city treasurer shall keep and disburse the receipts in accordance with the laws of the state and the provisions of this code.

(Ord. 1242 § 1 (part), 1976: prior code § 26-16)

All duties performed by the city assessor, other than the assessing of property in the city, and all duties performed by the city tax collector, other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this section and the collection of assessments levied under the provisions of the Improvement Bond Act of 1915 becoming due and payable on and after July 1, 1963, are transferred to and are to be performed by the city treasurer. In this connection, it is not intended by this section to transfer the collection of the assessments levied under the Improvement Bond Act of 1911 or the Municipal Improvement Act of 1913 or any other bond or improvement act of the state, other than the Improvement Bond Act of 1915, to the assessor and tax collector of the county. The collection and computation of these special assessments shall remain the duty of the city treasurer.

(Prior code § 26-17)

Nothing contained in Sections 4.08.010 through 4.08.030 shall serve to relieve the city assessor, tax collector or treasurer, or their respective bondsmen, from any responsibility covered by their respective bonds for any act or omission occurring prior to the transfer or thereafter insofar as concerns duties to be performed by them subsequent to the transfer. Further, the city tax collector shall continue to perform his duties with respect to all municipal taxes levied, both current and delinquent, but uncollected as of the date of the ordinance codified in this chapter, until they are collected and transferred to the city treasurer.

(Prior code § 26-18)

The city clerk shall also cause certified copies of Sections 4.08.010 through 4.08.040 to be filed with the auditor of the county after they become effective and on or before the first Monday of February, 1963, and immediately thereafter shall notify the State Board of Equalization. The city clerk shall also cause certified copies of Sections 4.08.010 through 4.08.040 to be served upon the county auditor, the county tax collector and the county treasurer.

(Prior code § 26-19.)