Sonora Municipal Code § 3.08 Transfer of Tax Functions

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State Law reference— For statutory provisions requiring the transfer of city functions of assessment and tax collection to the county, see Gov. Code § 51500 et seq.

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are transferred to the assessor and 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 or after July 1, 1967.

(Ord. 369 § 2, 1967.)

The offices of city assessor and city tax collector are abolished as of the first day of July, 1967, and thereafter all duties performed by the city assessor other than the assessing of property in the city, and 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, 1967, are transferred to and are to be performed by the city clerk.

(Ord. 369 § 3, 1967.)

The city clerk shall cause a certified copy of the ordinance codified in this chapter to be filed with the county auditor, tax collector and treasurer, on or before the first Monday of February, 1967, and immediately thereafter shall notify the State Board of Equalization.

(Ord. 369 § 4, 1967.)