§ 21.1 TRANSFER OF CERTAIN CITY TAX FUNCTIONS TO COUNTY.
   (A)   The city does hereby elect to avail itself of all of the provisions of an act of the legislature of the state, entitled, “An Act to Provide for the Levy and Collection of Taxes by and for the Use of Municipal Corporations and Cities Incorporated under the Laws of the State of California, Except Municipal Corporations of the First Class, and to Provide for the Consolidation and Abolition of Certain Municipal Offices, and to Provide That Their Duties May Be Performed by Certain Officers of the County, and Fixing the Compensation to Be Allowed for Such County Officers for the Services So Rendered to Such Municipal Corporations,” approved March 27, 1989, and all amendments thereof and thereto, except all of § 2 of the Act and other portions thereof as relate to the conferring of the duties of the City Treasurer upon the County Treasurer. It is hereby expressly declared that it is not the intention of the city to elect to avail itself of § 2 of the Act.
   (B)   The city does hereby elect that the duties of assessing property and collecting taxes provided by law to be performed by the Assessor and Tax Collector of the city shall be performed by the County Assessor and the County Tax Collector.
(`61 Code, § 21.1) (Ord. 174, passed 12-5-1927)