The assessment and tax collection duties, and the collection of assessment levied for municipal improvements, now performed by the Assessor and the Tax Collector of the city, are transferred to the Assessor and the Tax Collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of this subchapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1962.
('81 Code, § 3.04.010)
Statutory reference:
Transfer of tax function to county, see Cal. Gov't Code §§ 51500 et seq.