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
51562. Assessment and collection without compensation. Notwith-standing any provision 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 services 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 services 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. 1963, p. 1328, in effect September 20, 1963. Stats. 1969, p. 161, in effect April 23, 1969, operative July 1, 1969, added the proviso clause. Stats. 1970, p. 2924, in effect November 23, 1970, substituted "the board of supervisors of a county may" 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.