Earlier editions: 2026-07
South Lake Tahoe Municipal Code Ch. 3.05 Finance and Taxation Generally
South Lake Tahoe Municipal Code · 2026-10 edition · updated 2026-10-04 · South Lake Tahoe
Cite as: South Lake Tahoe Municipal Code Chapter 3.05 · Text as of 2026-10-04
§ 3.05.010. Transfer of tax assessment and collection functions to county.¶
The assessor and tax collector of the county shall perform the duties of assessment and tax collection upon all real and personal property for the city.
The compensation to be paid to the county for assessing and collecting taxes for the city shall be fixed by agreement between the county board of supervisors and the city council.
(Ord. 34 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 11-1)
[1]
For state law as to transfer of city tax functions to county, see Gov. C. §§ 51500 to 51521.
§ 3.05.020. Tax sales – Redemption of property sold for taxes.¶
The collection of unpaid taxes levied on property by the city shall be enforced by the sale of the property in the manner, at the time and upon the penalties of property sold for nonpayment of county taxes. Real property so sold may be redeemed within the time and upon the terms of property sold for nonpayment of county taxes.
The county auditor shall apportion to the city the money paid for redemption in the proportion which the tax due the city bears to the total tax for which the real property was sold.
(Ord. 34 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 11-6; Formerly 3.05.060)
§ 3.05.030. Special gas tax street improvement fund – Created.¶
To comply with the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code of the state, there is hereby created in the city treasury a special fund to be known as the "Special Gas Tax Street Improvement Fund."
(Ord. 10 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 11-8; Formerly 3.05.070)
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For state law as to special gas tax street improvement fund, see Sts. and H. C. §§ 180 to 207.
§ 3.05.040. Special gas tax street improvement fund – Accumulation of funds.¶
All money received by the city from the state under the provisions of the Streets and Highways Code of the state for the acquisition of real property or interests therein for, or for engineering, or for the construction, maintenance or improvement of, streets or highways by the city shall be paid into the special gas tax street improvement fund.
(Ord. 10 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 11-9; Formerly 3.05.080)
§ 3.05.050. Special gas tax street improvement fund – Disposition and use of funds.¶
All money in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by and subject to the provisions of Article 5, Chapter 1, Division 1 of the Streets and Highways Code of the state.
(Ord. 10 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 11-10; Formerly 3.05.090)
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