Chapter 1.48 — TAX COLLECTOR

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. The City of Tulare, a municipal corporation, situated in the County of Tulare, State of California. COUNTY. The County of Tulare, a political subdivision of the State of California. (1995 Code, § 1.48.010)

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 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 this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1966, pursuant to the provisions of Cal. Gov’t Code §§ 51540 through 51562, 51800 and 43072. (1995 Code, § 1.48.020)