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 51507
51507. Transfer of functions. 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 shall be transferred to, and performed by, the city clerk or such other officer as the city by ordinance determines, and all duties performed by the city tax collector other than the collection of taxes shall be transferred to, and be performed by, the city marshal or chief of police, or such other officer as the city by ordinance determines.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.

