West Covina Municipal Code § 21-1 Assessment and collection duties transferred to county officers

The functions of the city relating to the assessment of property for taxation, the equalization of such assessments, the collection of taxes levied for municipal purposes, the sale of property for the nonpayment of taxes, and the redemption thereof, shall be transferred to and assigned and discharged by the respective officers of the county performing similar functions in respect to county taxes, and the mode and manner of assessing property for the purposes of municipal taxation, and the levying and collecting of taxes for municipal purposes, the nature of the lien therefor, and the manner and method of enforcing the same, and of redemption of property sold for the nonpayment of taxes, and all proceedings relating to said matters, shall be the same as are or shall be provided by law for such matters in relation to county taxes in the county. Such county officers shall have and are hereby given the same powers and duties in respect to such functions of the city that they have and shall have as provided by law in the performance of similar functions in respect to county taxes in the county. Such officers shall immediately deposit with the city treasurer of the city all moneys and taxes, with charges, penalties and costs, belonging to or collected for the use of the city coming into their hands.

(Code 1960, § 2801)

State Law reference— Authority to transfer duties, Gov. Code, § 51501.