CHAPTER 2. Transfer of City Tax Functions

Chapter 2 added by Stats. 1949, Ch. 81.

§§ 51500–51562 · 42 sections

1. ARTICLE 1. General §§ 51500–51521 · 21 sections

   • § 51500 A city, except a city which is also a city and county, may transfer its functions pursuant to this article.
   • § 51501 By ordinance, a city legislative body may transfer the duties of the city treasurer to the treasurer of the county in which the city is situated, and shall, by…
   • § 51502 A certified copy of the ordinance transferring the duties of the assessor and tax collector shall be filed with the county auditor on or before the first…
   • § 51503 Certified copies of the ordinance transferring the duties of the treasurer shall be served on the county auditor, tax collector, and treasurer. The ordinance…
   • § 51504 All assessments made by the county assessor and equalized or corrected by the board of supervisors or State Board of Equalization shall be the basis for…
   • § 51505 The ordinance transferring the duties of the treasurer is effective until repealed. Certified copies of the ordinance repealing the transfer of the treasurer’s…
   • § 51506 The offices of city assessor, tax collector, and treasurer may be abolished by ordinance after their duties have been transferred.
   • § 51507 When a city transfers the duties of assessing and collecting taxes, all duties performed by the city assessor other than the assessing of the city property…
   • § 51508 Before fixing the rate of taxes the legislative body of a city which has transferred the duties of the assessor and tax collector shall fix by ordinance or…
   • § 51510 Annually on or before the third Monday in August, the county auditor shall transmit to the city legislative body a written statement, showing separately the…
   • § 51511 Annually, before September 1st, the city legislative body shall fix the rate of taxes, or rates of taxes, if different portions or districts require different…
   • § 51512 The county auditor shall compute and enter in the assessment book the city tax on the property enumerated and assessed as being in the city, using the rates…
   • § 51513 The taxes so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after…
   • § 51514 The compensation paid to the county for assessing and collecting taxes for a city shall be fixed by agreement between the board of supervisors and the city…
   • § 51515 When the duties of the city treasurer have been transferred to the county treasurer, one-fourth of 1 percent shall be deducted from the money collected by the…
   • § 51516 When a city has transferred the assessing and collecting of taxes, property which has been sold to the city for nonpayment of taxes may be redeemed pursuant to…
   • § 51517 The collection of unpaid taxes levied on property by the city shall be enforced by the sale of the property in the manner, at the time, and upon the penalties,…
   • § 51518 The county auditor shall apportion to the city the money paid for redemption in the proportion which the tax due the city bears to the total tax for which the…
   • § 51519 When a county charter permits and the county consents, a city governed under general laws or charter permitting the discharge of certain city functions by…
   • § 51520 Notwithstanding any provisions of this article relating to compensation paid to the county for assessing and collecting taxes for a city the board of…
   • § 51521 When delinquent taxes of a general law city, with costs and penalties, have been paid to the county treasurer, the money collected, including, if authorized by…
2. ARTICLE 2. Chartered Cities §§ 51540–51562 · 21 sections

   • § 51540 As used in this article, “city” means a city governed under a freeholders’ charter.
   • § 51541 This article provides an alternative method by which the duties of city officers designated in this article may be performed by officers of the county in which…
   • § 51542 When the city charter or a city ordinance authorized by the charter provides, the county officers designated in the charter or ordinance shall perform any of…
   • § 51543 The county officers designated shall be officers who perform duties of the same character as the city officers whose duties are transferred to them.
   • § 51544 A copy of the charter or ordinance providing for the transfer of duties shall be certified by the city clerk and filed with the board of supervisors on or…
   • § 51545 The board of supervisors shall cause notice of the charter provision or ordinance to be given to the designated county officers.
   • § 51546 The county assessment roll made annually by the county assessor and equalized and corrected by the board of supervisors shall be the basis for levying city…
   • § 51547 In the case of a sale of property for taxes or special assessments, except where the sale is conducted and the funds are accounted for as provided in Division…
   • § 51549 As soon as practicable after the lien date following the effective date of the charter provision or ordinance, the city clerk shall deliver to the county…
   • § 51551 Annually before September 1st, the city legislative body shall cause to be delivered to the county auditor a statement certified by the city clerk showing…
   • § 51552 Upon delivery of the certified statement from the city legislative body, the county auditor shall compute and enter in the assessment book the municipal taxes…
   • § 51553 The taxes so levied shall be collected at the time and in the manner of county taxes and shall be paid into the county treasury. After deduction of the…
   • § 51554 When delinquent city taxes, with costs and penalties, have been paid to the county treasurer or when property in the city has been sold for the nonpayment of…
   • § 51555 The net amounts of collections of current and delinquent taxes and redemptions shall be paid to the city monthly, or at such other times agreed upon between…
   • § 51556 The collection of unpaid city taxes levied on property by the city shall be enforced by the sale of the property in the manner, at the time, and upon the…
   • § 51557 The county auditor shall apportion to the city the money paid for redemption, in the proportion which the tax due the city bears to the total tax for which the…
   • § 51558 The proper city officers shall perform all duties relative to the collection of city taxes, including delinquent taxes, levied prior to the effective date of…
   • § 51559 Upon the repeal of the city charter provision or ordinance the performance of city functions by county officers authorized by it shall cease.
   • § 51560 The county officers shall perform all duties relative to the collection of city taxes, including delinquent taxes, levied prior to the repeal, the enforcement…
   • § 51561 The compensation paid the county for the services shall be filed by agreement between the board of supervisors and the city legislative body. Not more than 1…
   • § 51562 Notwithstanding any provision of this article relating to compensation paid to the county for assessing and collecting taxes for a city the board of…