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 51508

51508. Amount of revenue. Before fixing the rate of taxes the legislative body of a city which has transferred the duties of the assessor and tax collector shall fix by ordinance or resolution the amount of revenue from property taxes necessary to support its departments for the current year and to pay the bonded or other indebtedness of the city, or any portion or district of the city.

History.—Stats. 1959, p. 3445, in effect September 18, 1959, inserted "or resolution" following "ordinance."

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