Visalia Municipal Code Ch. 3.04 Transfer of Assessment and Tax Collection Duties to County

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:

(a) City. The word "city" as used in this chapter shall mean the city of Visalia, a municipal corporation, situated in the county of Tulare, state of California.

(b) County. The word "county" as used in this chapter shall mean the county of Tulare, a political subdivision of the state of California. (Prior code § 1562)

The assessment and tax collection duties, and the collection of assessments levied for municipal improvements now performed by the assessor and tax collector of the city, are 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, 1967, pursuant to the provisions of Sections 51540 through 51562 and Sections 51800 and 43072 of the Government Code of the state of California. (Prior code § 1563)

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, 1967, and immediately thereafter shall notify the State Board of Equalization. (Prior code § 1564)