Seal Beach Municipal Code Ch. 4.20 Transfer of Tax Functions

The duties of the assessment of city property for city taxes, the equalization and correction of the assessment, the collection, payment and enforcement of taxes, including delinquent taxes, and the redemption of property from sales or other penalty for the nonpayment of city taxes, now provided by law to be assessed by the assessor and collected by the tax collector and equalized by the city council, shall be performed by the county assessor, the county tax collector, the county auditor and the board of supervisors of the county when acting as a board of equalization.

(Ord. 1515)

All moneys collected for and on behalf of the city by the county tax collector and deposited with the county treasurer shall be paid over to the city treasurer without delay.

(Ord. 1515)

Compensation paid to the county for the assessment and collection of taxes for and on behalf of the city shall not be more than 1% of the first $25,000, and not more than 0.0025% for all sums over and above that amount so collected.

(Ord. 1515)

County officials shall continue to assess and collect the real and personal property taxes of the city until such time as this chapter shall be repealed by a vote of the citizens of the city.

(Ord. 1515)