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


CHAPTER 1. Transfer of City Functions

Provisions Relating to the Levy and Collection of Municipal Taxes by Counties and County Officers


Chapter 1. Transfer of City Functions*

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 277, in effect October 1, 1949.

Article 1. General

51300. Application. This article does not apply to cities containing a population of over 1,900,000 according to the 1950 federal census or to cities which are also cities and counties.

History.—Stats. 1955, p. 1120, in effect September 7, 1955, substituted portion beginning "containing" for "of the first or first and one-half class." Stats. 1959, p. 2577, in effect September 18, 1959, substituted "article" for "chapter."

51301. Contracts. A board of supervisors may contract with a city, governed under general laws or charter, within the county, and the city legislative body may contract with the county for the performance by its appropriate officers and employees, of city functions.

51302. Term. The term of the contract shall not exceed five years but may continue for periods of five years each, unless the legislative body of either local agency votes not to continue the term at a meeting more than one year before the expiration of any five-year period.

51303. Powers and duties. The county officers and employees named in the contract shall exercise within the city all of the powers and duties conferred upon the city officers or employees named in the contract.

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51304. Payment. The city may provide in the contract for the payment to the county of a consideration agreed upon, which shall be paid to the county treasurer.

51305. Personnel reduction. If the contract results in a unification of a county department with a similar city department requiring a reduction of employees in either department and in a particular line of promotion, the reduction shall be made only from those employees most recently employed within the line of promotion without reference to any code number under which the employee is acting at the time of the reduction. The rule of seniority shall be preserved without discrimination between employees of either local agency.

51306. Pension rights. The contract shall provide for the assumption of all city pension rights of the transferred employees by the county, or for their continuation by the city, or by both.

51307. Pension money. The board of supervisors shall hold separately in trust pension money or property taken over by it from the city under the contract and all earnings, increases, and additions to such funds. The money or property shall be expended solely for the payment of the city's portion of such pensions and incidental administrative expenses.

51308. Pensioner's rights. Any person pensioned at the execution of the contract has a vested property right in the pension fund for the payment of his pension.

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Article 2. Chartered Cities

51330. Transfer of functions. If authorized by the city charter and approved by resolution of the board of supervisors, a city organized under a freeholders' charter may transfer any of its functions and any of the functions of an officer, board, or commission to an officer, board, or commission of the county in which the city is situated.

51331. Resolution. The resolution of the board of supervisors shall recite:

(a) The functions to be transferred.

(b) The county officers, boards, or commissions to perform the function.

(c) The compensation to be paid by the city to the county for the services to be performed.

51332. Rescission. The transfer may be rescinded:

(a) At any time by the joint action of the city and the county.

(b) By separate action of either with one year's notice.

51333. How accomplished. The city shall express its rescission as provided by its charter or, if the charter does not provide, by resolution of its legislative body. The county shall express its rescission by resolution of the board of supervisors.

51334. Transfer of tax functions. City functions relating to the assessment of property for taxation, the collection of taxes levied for municipal purposes, the collection of assessments, and the sale of property for the nonpayment of taxes or assessments, may be transferred pursuant to this article. Where a city transfers the assessment function to a county it may request the county to prepare only a secured roll in the first year of transfer and thereafter both the secured and unsecured rolls. Where a city which has been collecting taxes upon a calendar-year basis transfers such function to a county under this article, said collection by the county shall be continued upon such calendar-year basis.

History.—Stats. 1969, p. 58, in effect February 3, 1969, added the second and third sentences.

51335. Transfer of other functions. If the city charter so authorizes, other functions may be transferred and performed as provided by law.

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