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 2. Chartered Cities

Section 51553

51553. Collection of taxes. The taxes so levied shall be collected at the time and in the manner of county taxes and shall be paid into the county treasury. After deduction of the county's compensation the net amount of the taxes shall be paid to the city.

History.—Stats. 1974, Ch. 209, p. 403, in effect May 2, 1974, deleted "treasurer by warrant of the county auditor" at the end of the second sentence.

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