Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to the Levy and Collection of Municipal Taxes by Counties and County Officers

PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES

Chapter 2. Transfer of City Tax Functions*

Article 1. General

Section 51501

51501. Authority to transfer functions. 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 January 1, 1969, transfer the assessment and tax collection duties performed by the city assessor and tax collector to the assessor and tax collector of the county in which the city is situated, and no city shall establish the offices of city assessor and tax collector after that date.

History.—Stats. 1966, p. 654 (First Extra Session), in effect October 6, 1966, added "to the treasurer of the county in which the city is situated, and shall, by January 1, 1969, transfer", deleted "treasurer" from the second clause, and added "and no city shall establish the offices of city assessor and tax collector after that date."

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.