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Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Sections 36523 and 36524 of the Government Code and any other applicable provisions of law.
(Ord. 3 § 1 (part), 1991: prior code § 3.08.070)
The amount of any fee, assessment, service charge, utility charge, license, or tax of any nature whatsoever imposed by this code or by any other resolution, ordinance, rule, regulation or in any other fashion by the city shall be deemed a civil debt owing to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, assessment, service charge, utility charge, license, or tax, together with any penalties applicable thereto as prescribed by this code or any other enactment. Such action may also be commenced for collection of any other amount or debt determined to be due the city on account of any contractual obligation or on account of any tortuous act or conduct by any person. The remedy prescribed by this section shall be cumulative, and the use of an action to collect such an amount as a debt by civil action shall not bar the use of any other remedy provided by this code or by law for the purpose of enforcing the provisions thereof.
(Ord. 3 § 1 (part), 1991: prior code § 3.10.010)
Pursuant to, and in compliance with Section 51501 of the Government Code of the state of California, the assessment and tax collection duties which otherwise might be performed by a city assessor and tax collector are transferred to the assessor and tax collector of the county.
(Ord. 3 § 1 (part), 1991: prior code § 3.20.010)
The council shall require annually an independent audit of the accounts and records of the treasurer and department of finance. This auditor shall be selected by council and shall be qualified as a certified public accountant.
(Ord. 3 § 1 (part), 1991: prior code § 2.12.040)