SECTIONS 43090-43101 - California Statutes

GOVERNMENT CODE

SECTION 43090-43101

43090. This article does not apply to any city governed by general
law until its legislative body elects to avail itself of the article.

43091. If the legislative body elects to proceed under this
article, annually on or before the lien date, it shall pass an
ordinance to that effect and file a certified copy of the ordinance
with the auditor of the county in which the city is situated.

43092. The legislative body shall meet annually on the first Monday
in August, and by ordinance fix the amount of money necessary to be
raised by taxation upon the taxable property in the city, as a
revenue to operate the various city departments and to pay the city
indebtedness for the current year.

43093. Annually on or before the third Monday in August, the county
auditor shall transmit to the legislative body of each city within
the county a written statement showing the total value of all
property within the city.

43094. The value shall be ascertained from the county
assessment-book for the year, as equalized and corrected by the board
of supervisors.

43095. On the first Monday of October, the city legislative body
shall fix the tax rate, designating the number of cents upon each one
hundred dollars ($100) and using as a basis the value of property as
assessed by the county assessor and returned to the legislative body
by the county auditor.

43096. The tax rate shall be sufficient to raise the amount fixed
by the legislative body.

43097. The legislative body shall immediately transmit to the
county auditor a statement of the tax rate so fixed.

43098. The auditor shall compute and enter in a separate column in
the assessment book, to be headed "City Tax, City of ____" (naming
it), the respective sums, in dollars and cents, to be paid as a city
tax on the property therein enumerated and assessed as being in any
city. He shall use the rate fixed by the legislative body and the
assessed value as found in the assessment book.

43099. Taxes levied pursuant to this article shall be collected at
the time and in the manner as county taxes.

43100. When collected, the net amount shall be paid to the
treasurer of the city to which it belongs, under the general
requirements and penalties provided by law for the settlement of
other taxes.

43101. On the filing of itemized statements by the county auditor
and county tax collector showing the additional expense to their
offices of assessing and collecting city taxes, by an order spread
upon its minutes, the board of supervisors may deduct such expenses
from the taxes of each city while in the hands of the county tax
collector and order the amount transferred to the county salary fund.