Earlier editions: 2026-09
Sebastopol Municipal Code Ch. 3.28 Transfer of Assessment and Tax Collection Duties to County of Sonoma
Sebastopol Municipal Code · 2026-10 edition · updated 2026-10-05 · Sebastopol
Cite as: Sebastopol Municipal Code Chapter 3.28 · Text as of 2026-10-05
3.28.010 Definitions.¶
The following words and expressions when used in this chapter shall for the purpose of this chapter have the meanings respectively ascribed to them as follows:
City. “City” as used in this chapter shall mean the City of Sebastopol, a municipal corporation, situated in the County of Sonoma, State of California.
County. The word “County” as used in this chapter shall mean the County of Sonoma, a political subdivision of the State of California.
3.28.020 Transfer of duties.¶
The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the Tax Collector of the City, are hereby transferred to the Assessor and the Tax Collector of the County for the purpose of assessment and collection, of and for ad valorem property taxes that become a lien after the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1958.
3.28.030 Abolition of offices of City Assessor and City Tax Collector.¶
The offices of City Assessor and City Tax Collector are hereby abolished as of July 1, 1958, and thereafter all duties performed by the City Tax Collector other than the collection of ad valorem taxes on property that become a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1958, are hereby transferred to and are to be performed by the Finance Director.
3.28.040 Filing a certified copy.¶
The City Clerk shall cause a certified copy of the ordinance codified in this chapter to be filed with the Auditor of the County on or before the first Monday of February 1958 and immediately thereafter shall notify the State Board of Equalization.
3.28.050 Repealing.¶
All ordinances or parts of ordinances in conflict herewith are hereby repealed.
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