Chapter 3.04 — TAX ASSESSMENT AND COLLECTION

The council of the city, a city of the sixth class, by the provisions of Ordinance No. 1021 of the city, elected that the duties of assessing property and collecting taxes thereon, provided by law to be performed by the assessor and tax collector of the city, should thereafter be performed by the county assessor and the county tax collector as provided in Act 8464 of Deering's General Laws of the State of California, being an act 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," and approved March 27,1895, and all acts amendatory thereof and supplementary thereto.

(Prior code § 2510)

From and after the twenty-first day of November, 1949, and a filing of a certified copy of Ordinance No. 1021 with the auditor of the county, all assessments made by the county assessor, after they have been equalized or corrected by the board of supervisors or the State Board of Equalization, shall be used as a basis for the levy of the taxes of the city and the taxes shall be collected by the assessor and tax collector of the county at the same time and in the same manner county taxes are collected.

(Prior code § 2510.1)

From and after the twenty-first day of November, 1949, and the filing of a certified copy of Ordinance No. 1021 of this city with the auditor, assessor and tax collector of the county, the assessment for taxation, the equalization of assessments, the levy of taxes, and the collection of the same in the city shall be conducted in all respects in accordance with and in the manner set out in Act 8464 of Deering's General Laws of the state, more particularly described in Section 1 of Ordinance No. 1021, and all acts amendatory thereof and supplementary thereto. The duties of all officers and agents of the county and the city in relation to the assessment, equalization, levy and collection of all taxes current and delinquent in the city shall be such as are prescribed by the Act and all acts amendatory thereof and supplementary thereto; provided, however, that all such taxes when so collected shall be paid to the city treasurer as provided in the Act and any amendments thereof.

(Prior code § 2510.2)

A.

From and after the twenty-first day of November, 1949, the duties of assessing and collecting taxes in the city by the city clerk-treasurer, city assessor and city tax and license collector shall be terminated and abolished and the duties are transferred to and conferred upon the county assessor and county tax collector, as provided in the Act described in Section 3.04.010; provided, however, that nothing contained in this chapter shall be construed as affecting or limiting the right and power of the city and its officers with respect to any tax, fee or other charge not included within the scope and purview of Act 8464 described in Section 3.04.010. None of the present duties or powers of the city clerk-treasurer, city assessor and city tax and license collector shall be affected by this chapter except those concerning the assessing and collecting of taxes in the city, and such duties and powers other than the excepted duties specified in this chapter shall remain and be performed by the respective officers of the city.

B.

Notwithstanding anything to the contrary contained in this chapter, the duty and right of the city assessor and city tax and license collector to collect any and all taxes due and payable to the city which have become a lien prior to the effective date of Ordinance No. 1021 shall not be terminated or abolished, and the city assessor and city tax and license collector shall collect any and all taxes heretofore assessed or levied by the city against any real or personal property to and including the effective date of Ordinance No. 1021 of this city as provided by law and the ordinances of the city. The county shall not be authorized or charged with the responsibility of collecting any taxes levied and assessed prior to the effective date of Ordinance No. 1021, and it shall be the duty of the city assessor and the city tax and license collector to collect them as provided by law so long as any such tax remains due, owing and unpaid to the city.

(Prior code § 2510.3)

From and after the effective date of Ordinance No. 1021 of this city the office of city assessor is abolished and the duties of the city tax and license collector are amended and reduced as provided in this chapter.

(Prior code § 2510.4)

The mayor and city clerk-treasurer of the city were, by the provisions of Ordinance No. 1021, authorized and directed to enter into a contract with the board of supervisors of the county fixing the amount of compensation to be charged by the county and paid by the city to the county for the performance of the services of assessing and collecting taxes in the city, as provided in the Act described in Section 3.04.010.

(Prior code § 2510.5)