Wasco Municipal Code Ch. 3.04 Transfer of Tax DUTIES1

Sections: 3.04.010 Authority--Election. 3.04.020 Copy to be filed--Details of transfer.

In accordance with the provisions of an act of the Legislature of the state of California, entitled: "An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations"; Statutes 1895, page 219, as amended; Deering’s General Laws, Act 8464; the city elects by the ordinance codified in this chapter and adopted by the city council that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of such city shall be performed by the county assessor and the county tax collector of the county of Kern, state of California, in which the city is situated. (Ord. 8 §1, 1946).

A certified copy of the ordinance codified in this chapter shall be filed with the county auditor of the county of Kern on or before the first Monday in the month of February immediately following the adoption of the ordinance codified in this chapter, and thereafter all assessments made by the county assessor, as the same may be equalized or corrected by the board of supervisors of the county or the Board of Equalization of the state of California, shall be used as a basis for the levy of the taxes of the city, and said taxes shall be collected by the assessor and tax collector of such county at the same time and in the manner county taxes are collected, until the city shall by ordinance elect not to have such duties performed by the county assessor and tax collector for any longer time. (Ord. 8 §2, 1946).

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