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 2. Alternative Methods

Section 43101

43101. Deductions. On the filing of itemized statements by the county auditor and county tax collector showing the additional expense to their offices of assessing and collecting city taxes, by an order spread upon its minutes, the board of supervisors may deduct such expenses from the taxes of each city while in the hands of the county tax collector and order the amount transferred to the county salary fund.

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