Section 51514 Of Article 1. General From California Government Code >> Division 1. >> Title 5. >> Part 2. >> Chapter 2. >> Article 1.

. 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.