Redwood City Municipal Code § 32.24 Transfer of Certain Tax Functions to County—statement of City Tax Rates,…

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Charter reference— Provisions requiring Council to provide system for assessment, equalization, levy and collection of taxes conforming to general laws of the State, § 53 et seq.

State Law reference— Authority of city to provide by ordinance a system for assessment levy and collection of taxes, Rev. & Tax. C., § 4306, relative to quarterly payment of taxes; transfer of city tax functions to county, Gov. C., § 51500 et seq.; property tax assessment, Gov. C., §§ 43000—43004, 43061—43071 and 43090—43101.

In accordance with Section 53.5 of the Charter of the City, and pursuant to the provisions of article II (commencing at section 51540) of chapter 2, part 2, division 1, title 5, of the Government Code of the State, the following municipal functions relative to property taxation are hereby transferred to the County:

A. The assessment of all property within the City.

B. The equalization and correction of assessments.

C. The collection, payment, and enforcement of the taxes, including delinquent taxes.

D. The redemption of property from sale or other penalty for non-payment of City taxes.

Provided, however, that the Council of the City may by ordinance retain as to any district or improvement district formed pursuant to Ordinance No. 1128, the Redwood City General Improvement District Ordinance, adopted March 9, 1964, as amended by Ordinance No. 1177, adopted January 25, 1965, and Ordinance No. 1248 adopted July 18, 1966, any of the powers set forth in section 1307 of said ordinance, as so amended. Upon the adoption of any such ordinance retaining any of said powers, the City Clerk shall file with the County Assessor of the County a certified copy of said ordinance and a certified copy of this Section of the Code of the City, as amended to and in force on the date of said adoption.

(Ord. No. 1118, § 3; Ord. No. 1253, § 1)

The Board of Supervisors of the County shall perform all duties of the City Council relative to assessment, equalization and correction of assessments. The duties of the City Assessor, City Collector, City Auditor and City Treasurer with respect to property taxation shall be performed, respectively, by the County Assessor, County Tax Collector, County Auditor and County Treasurer or the officers designated by sections 1 through 6000 of the Revenue and Taxation Code of the State in those cases where the County officers designated do not perform the same duties as the City officers whose duties are transferred to them.

(Ord. No. 1118, § 3)

The County assessment roll, made annually by the County Assessor and equalized and corrected by the Board of Supervisors, shall be the basis for levying City taxes.

(Ord. No. 1118, § 3)

The City Clerk shall deliver an annual statement of the City boundaries to the County in accordance with section 51549 of the Government Code.

(Ord. No. 1118, § 3)

The City Clerk shall, annually, deliver to the County Auditor a certified statement of tax rates in accordance with section 51551 of the Government Code.

(Ord. No. 1118, § 3)

The transfer of duties and functions provided for by this Article shall be applicable to the collection of all special assessments upon property when such assessments are collectible at the same time and in the same manner as taxes on the secured or unsecured property tax rolls including, but not limited to, assessments for weed abatement work, sidewalk repair and construction, abatement of public nuisances and general and special district taxes and assessments.

Duties and functions relating to special assessments not collectible at the same time and in the same manner as taxes on the secured and unsecured rolls, including assessments levied under the Improvement Act of 1911, shall remain in the City.

(Ord. No. 1118, § 3)

The transfer provided for by Section 32.20 shall not be deemed to abolish the position of City Collector or City Assessor, and the persons appointed to such positions shall continue to perform all duties of those positions except for the duties transferred to the County. In the event of a vacancy in the position of City Assessor, his duties, except for the duties transferred to the County, shall be performed by the Auditor.

(Ord. No. 1118, § 3)

All revenues received by the City pursuant to the provisions of this Article shall be deposited and paid into the general fund of the City.

(Ord. No. 1137, § 12)