Except as otherwise provided in this chapter, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this ordinance as though fully set forth in this chapter.
(Ord. 73-9-709 § 1 (part): prior code § 3.04.090)