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 51510

51510. Valuation of property. Annually on or before the third Monday in August, the county auditor shall transmit to the city legislative body a written statement, showing separately the total value of all property within the city and the total value of all property in each district or portion of the city in which a different rate of taxation is to be levied. The value shall be ascertained from the assessment books of the county for the year, as equalized and corrected.

History.—Stats. 1951, p. 1823, in effect September 22, 1951, substituted "third" for "second" in the first sentence and deleted "by the board of supervisors" after "corrected." in the second sentence.

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