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 2. Chartered Cities

Section 51561

51561. Compensation. The compensation paid the county for the services shall be filed by agreement between the board of supervisors and the city legislative body. Not more than 1 percent shall be charged for collecting the first twenty-five thousand dollars ($25,000), and not more than one-fourth of 1 percent for all sums over that amount. The compensation shall be paid into the county salary fund.

History.—Stats. 1965, p. 4521, in effect September 17, 1965, rewrote second sentence.

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