Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 51520

51520. Assessment and collection without compensation. Notwithstanding any provisions of this article relating to compensation paid to the county for assessing and collecting taxes for a city the board of supervisors may, upon a finding of public interest, perform such assessment and collection service for a city without compensation from such city; provided that, in a county having a population of 4,000,000 or more, the county shall perform such assessment and collection service for a city without compensation from such city; provided, further, that, in any county in which all cities agree to use of the county assessment roll and agree to permit the county to perform such assessment and collection functions, the county shall perform such assessment and collection services for the cities without compensation from such cities.

History.—Added by Stats. 1966, p. 593 (First Extra Session), in effect October 6, 1966, Stats. 1970, p. 2924, in effect November 23, 1970, substituted "the board of supervisors may" for "the board of supervisors of a county may"; "service" for "services", in two places, and added the second proviso clause.

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