Title 3 — REVENUE AND TAXATION
San Marcos Municipal Code Ch. 3.04 General
San Marcos Municipal Code · 2026-09 edition · updated 2026-09-30 · San Marcos
Cite as: San Marcos Municipal Code Chapter 3.04 · Text as of 2026-09-30
3.04.010 - Transfer of Duties.¶
(a)
Pursuant to the authority granted by Section 51501 of the Government Code of the State, the assessment and tax collection duties performed by the City Assessor and Tax Collector are hereby transferred to the Assessor and Tax Collector of the county.
(b)
The offices of City Assessor and Tax Collector are hereby abolished.
(c)
Pursuant to the authority granted by Section 51507 of the Government Code of the State, the duties of the City Assessor, other than the assessing of City property, and the duties of the Tax Collector, other than the collection of taxes, hereby are transferred to and shall be performed by the City Clerk or such officer of the county as may be contracted with the City be designated and authorized to perform such duties.
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