Vallejo Municipal Code Ch. 3.16 Tax Assessment and Collection

The duties of the city council, assessor, tax collector, auditor, director of finance and city clerk of the city with respect to the assessment of property in the city for the purpose of ad valorem taxation thereof to the equalization and correction of such assessments, to the collection, payment and enforcement of such taxes and special assessments hereafter becoming a lien, to the sale of property for nonpayment of such taxes levied for municipal purposes, and to the redemption of such property from sale or other penalties for nonpayment of the municipal taxes of the city, shall be performed by the officers of the county of Solano charged respectively with the performance of duties of the same character as the officers of the city whose duties are to be performed by such county officers. All duties now being performed by the abovementioned city officers which are not specifically transferred by the provisions of this chapter shall continue to be performed in accordance with the applicable laws of the city.

(Ord. 367 N.C. § 1, 1959.)

All taxes of the city that shall have been levied prior to January 6, 1960, including delinquent taxes, shall be collected, the payment thereof enforced in the same manner and upon the same penalties, and property sold for the nonpayment thereof and redeemed from such sale in the same manner and under the same conditions as provided by the laws in force in the city on January 6, 1960; unless otherwise provided by resolution adopted by the city council of the city, the officers of the city as now provided under the Charter and any ordinances thereof shall collect and enforce the payment of such taxes, including delinquent taxes, and do any and all things that may be necessary in the sale of property for the nonpayment of such taxes and in the redemption thereof from such sale. The city council of the city may, by resolution, discharge the city tax collector from accountability for collection of any such prior taxes in the amount of ten dollars or less as being too small to justify the cost of collection thereof.

(Ord. 127 N.C.(2d) § 1, 1972: Ord. 367 N.C. § 2, 1959.)

The amount of compensation to be charged by and paid to the county for the performance of services in this chapter contemplated in this chapter shall be fixed by agreement between the board of supervisors of Solano County and the council of the city.

(Ord. 367 N.C. § 3, 1959.)

After deducting the county's compensation, the net amounts of collections of current and delinquent taxes and redemptions shall be paid to the city treasurer monthly, or at such times agreed upon between the city council of the city and the board of supervisors of Solano County.

(Ord. 367 N.C. § 4, 1959.)