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Earlier editions: 2026-07

Title 3 — Revenue and Finance

San Bruno Municipal Code Ch. 3.24 Tax Function Transfer

San Bruno Municipal Code · 2026-10 edition · updated 2026-10-04 · San Bruno

Cite as: San Bruno Municipal Code Chapter 3.24 · Text as of 2026-10-04

§ 3.24.010. Delegation of duties to county.

The city council delegates to the county and to its proper officers and employees the functions of assessing, levying and collection of municipal taxes for the city pursuant to Title 5, Division 1, Part 2 of the Government Code.

(Prior code § 22-2.1; Ord. 1357 § 1, 1980; Ord. 1875 § 3, 2019)

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§ 3.24.020. Contract with county to perform services.

A. The city council will enter into an appropriate contract with the county for the carrying out of the purposes of this article.

B. The term of such contract shall be five years commencing with the assessment of 1954-55 taxes and shall continue for a period of five years each, unless, in the meantime, the city council or the board of supervisors of the county shall vote not to continue the term at a meeting to be held at least one year before the expiration of any five-year period.

(Prior code § 22-2.2; Ord. 1357 § 1, 1980; Ord. 1875 § 3, 2019)

Exceptions & meaning →

§ 3.24.030. Reservation of duties of city treasurer.

The duties of the city treasurer are reserved to such officer and not included in the transfer accomplished by this article. The city treasurer shall, upon payment by the county auditor or controller of sums due the city, keep and disburse the same in accordance with existing custom, practice and regulation of the city.

(Prior code § 22-2.3; Ord. 1357 § 1, 1980; Ord. 1875 § 3, 2019)

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