Chapter 3.04
ASSESSMENT AND COLLECTION OF TAXES
Sections:
   3.04.010   Statutory authority.
   3.04.020   Transfer of tax duties to county.
3.04.010   Statutory authority.
   The city council of the city, a city of the sixth class, deeming it for the best interests of the city, and determining that the public interest and necessity demand the action taken, does declare its election, and it does elect to avail itself of all of the provisions of an act of the legislature of the state of California 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, 1895, and all acts of the legislature of the state of California amending the same, except the provisions of Section 2 of said act, as amended.
(Prior code § 3.08.010 (Ord. 30 § 1, 1924))
3.04.020   Transfer of tax duties to county.
   All assessments for taxes in and for the city shall be made and collected as contemplated in the act pursuant to Section 3.04.010 by the assessor and tax collector, respectively, of the county, and the duties of assessing property and collecting taxes, provided by law to be performed heretofore by the assessor and tax collector of the city, shall hereafter be performed by the assessor and tax collector, respectively, of the county until the city shall, by ordinance hereafter adopted, elect not to avail itself of the provisions of the state act for any longer time.
(Prior code § 3.08.020 (Ord. 30 § 2, 1924))