ARTICLE 1. General
Article 1 added by Stats. 1949, Ch. 81.
§§ 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- § 51505 The ordinance transferring the duties of the treasurer is effective until repealed.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…