Santa Maria Municipal Code Ch. 3-5 Transfer of Assessment and Tax-Collection Duties

(a) The duties of assessing property and collecting taxes provided by law to be performed by the Assessor and the Tax Collector of the City shall be performed by the Assessor and Tax Collector of the county.

(b) This section was passed and adopted pursuant to the provisions of an act of the State entitled, "An Act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal officers, and to provide that their duties may be performed by certain officers of the County, and fixing the compensation to be allowed for such County officers for services so rendered to such municipal corporations." (California Statutes 1895, page 219, and amendments thereto).

(Prior Code § 24-1)