Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
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 2. Chartered Cities
51542. Duties performable by county officers. When the city charter or a city ordinance authorized by the charter provides, the county officers designated in the charter or ordinance shall perform any of the following duties of the city legislative body, assessor, tax collector, or other officers:
(a) The assessment of city property for city taxes.
(b) The equalization and correction of the assessment.
(c) The collection, payment and enforcement of the taxes, including delinquent taxes.
(d) The redemption of property from sale or other penalty for nonpayment of city taxes.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.