Santa Rosa Municipal Code Ch. 3-16 Property Taxation (CA)

§ 3-16.003. Transfer of taxing duties to County.¶

Notwithstanding any provision to the contrary in this chapter or elsewhere, from and after February 1, 1964, the Sonoma County Board of Supervisors, Sonoma County Tax Assessor, Sonoma County Tax Collector, and other proper officers of the County of Sonoma shall perform the following duties for the City of Santa Rosa:

(A) The assessment of City property and City taxes;

(B) The equalization and correction of the assessment;

(C) The collection, payment and enforcement of the taxes and municipal improvement assessments, including delinquent taxes and municipal assessments;

(D) The redemption of property from sale or other penalty for nonpayment of City taxes and improvement assessments.

The said duties shall be performed in accordance with Article 2 of Part 2 of Division 1 of Title 5 of the Government Code of California, Sections 51540 to 51562, inclusive and Section 43072 of the Government Code, as the same read on February 1, 1964, and under the authority of Section 53 of the Charter of the City of Santa Rosa as of the same date. Compensation for the performance of such duties by the proper County officers shall be as provided in the said article of the Government Code and at the rates prescribed by contract from time to time between the City and the County. The net amount of collections of current and delinquent taxes and redemptions shall be paid to the City treasurer monthly, or at such other times agreed upon between the City and the County. The operation of all ordinances in conflict with this section is suspended until this section is repealed or amended to contrary effect.

(Prior code § 8.2)

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