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
51502. Ordinance. 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 Monday of the February following the adoption of the ordinance or a later date acceptable to the county board of supervisors.
History.—Stats. 1969, p. 58, in effect February 3, 1969, added "or a later date . . . supervisors".
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.