Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Government Code Provisions

Provisions Relating to Municipal Taxation

TITLE 4. GOVERNMENT OF CITIES

DIVISION 4. FINANCIAL PROVISIONS

Chapter 1. Property Tax Assessment, Levy, and Collection*

Article 1. General

Section 43000

43000. System of tax assessments. By ordinance the city legislative body shall provide a system for the assessment, levy, and collection of city taxes not inconsistent with this title.

Transient lodging tax ordinance.—Bakersfield, a charter city, has the general power to levy taxes for revenue, however, a criminal prosecution under an ordinance imposing a transient lodging tax was ineffective; the state preempted the field of punishment for refusal or neglect to pay over public monies and the attempt of the local body to impose a different penalty is null and void. People v. Evans, 249 Cal.App.2d 254.

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 222, effective October 1, 1949.