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Article 1. General of California Government Code >> Division 1. >> Title 5. >> Part 2. >> Chapter 2. >> Article 1.
A city, except a city which is also a city and county, may
transfer its functions pursuant to this article.
By ordinance, a city legislative body may transfer the
duties of the city treasurer to the treasurer of the county in which
the city is situated, and shall, by January 1, 1969, transfer the
assessment and tax collection duties performed by the city assessor
and tax collector to the assessor and tax collector of the county in
which the city is situated, and no city shall establish the offices
of city assessor and tax collector after that date.
A certified copy of the ordinance transferring the duties of
the assessor and tax collector shall be filed with the county
auditor on or before the first Monday of the February following the
adoption of the ordinance or a later date acceptable to the county
board of supervisors.
Certified copies of the ordinance transferring the duties of
the treasurer shall be served on the county auditor, tax collector,
and treasurer. The ordinance shall also prescribe how money shall be
drawn from the city funds in the hands of the treasurer.
All assessments made by the county assessor and equalized or
corrected by the board of supervisors or State Board of Equalization
shall be the basis for levying city taxes. In the first year that a
city uses county values in the preparation of its roll it may
independently assess property on the unsecured roll.
The ordinance transferring the duties of the treasurer is
effective until repealed. Certified copies of the ordinance repealing
the transfer of the treasurer's duties shall be served upon the
county auditor, tax collector, and treasurer.
The offices of city assessor, tax collector, and treasurer
may be abolished by ordinance after their duties have been
transferred.
When a city transfers the duties of assessing and collecting
taxes, all duties performed by the city assessor other than the
assessing of the city property shall be transferred to, and performed
by, the city clerk or such other officer as the city by ordinance
determines, and all duties performed by the city tax collector other
than the collection of taxes shall be transferred to, and be
performed by, the city marshal or chief of police, or such other
officer as the city by ordinance determines.
Before fixing the rate of taxes the legislative body of a
city which has transferred the duties of the assessor and tax
collector shall fix by ordinance or resolution the amount of revenue
from property taxes necessary to support its departments for the
current year and to pay the bonded or other indebtedness of the city,
or any portion or district of the city.
Annually on or before the third Monday in August, the county
auditor shall transmit to the city legislative body a written
statement, showing separately the total value of all property within
the city and the total value of all property in each district or
portion of the city in which a different rate of taxation is to be
levied. The value shall be ascertained from the assessment books of
the county for the year, as equalized and corrected.
Annually, before September 1st, the city legislative body
shall fix the rate of taxes, or rates of taxes, if different portions
or districts require different rates, by determining the percentage
of full value on the assessment roll required to raise the revenue
authorized by this article, using as a basis the value of the
property as assessed and equalized. The rates shall be sufficient to
raise the amount fixed by ordinance or resolution and the expense of
collection. The city legislative body shall immediately transmit to
the county auditor a statement of the rates fixed.
The county auditor shall compute and enter in the assessment
book the city tax on the property enumerated and assessed as being
in the city, using the rates fixed by the city legislative body and
the assessed value in the assessment book, at the time and in the
manner he computes and enters county taxes.
The taxes so levied shall be collected at the time and in
the manner of county taxes and paid into the county treasury. The net
amount of the taxes, after deduction of the county's compensation
for the services of its treasurer, assessor, and tax collector, shall
be paid to the city.
The compensation paid to the county for assessing and
collecting taxes for a city shall be fixed by agreement between the
board of supervisors and the city legislative body. Not more than 1
percent shall be charged for collecting the first twenty-five
thousand dollars ($25,000), and not more than one-fourth of 1 percent
for all sums over that amount. The compensation shall be paid into
the county salary fund.
When the duties of the city treasurer have been transferred
to the county treasurer, one-fourth of 1 percent shall be deducted
from the money collected by the county tax collector as compensation
for the services of the county treasurer and paid into the county
salary fund.
When a city has transferred the assessing and collecting of
taxes, property which has been sold to the city for nonpayment of
taxes may be redeemed pursuant to Part 7, Division 1, of the Revenue
and Taxation Code.
The collection of unpaid taxes levied on property by the
city shall be enforced by the sale of the property in the manner, at
the time, and upon the penalties, of property sold for nonpayment of
county taxes. Real property so sold may be redeemed within the time
and upon the terms of property sold for the nonpayment of county
taxes.
The county auditor shall apportion to the city the money
paid for redemption in the proportion which the tax due the city
bears to the total tax for which the real property was sold.
When a county charter permits and the county consents, a
city governed under general laws or charter permitting the discharge
of certain city functions by county officers and which is situated
within the county may provide for the consolidation of other county
and city offices and the assumption and discharge of the functions of
the city by the county officers.
Notwithstanding any provisions of this article relating to
compensation paid to the county for assessing and collecting taxes
for a city the board of supervisors may, upon a finding of public
interest, perform such assessment and collection service for a city
without compensation from such city; provided that, in a county
having a population of 4,000,000 or more, the county shall perform
such assessment and collection service for a city without
compensation from such city; provided, further, that, in any county
in which all cities agree to use of the county assessment roll and
agree to permit the county to perform such assessment and collection
functions, the county shall perform such assessment and collection
services for the cities without compensation from such cities.
When delinquent taxes of a general law city, with costs and
penalties, have been paid to the county treasurer, the money
collected, including, if authorized by the board of supervisors as a
matter of general county policy, the costs and penalties on such
delinquent taxes, shall be paid to the city, after deduction of the
county's compensation.
