SECTIONS 51540-51562 - California Statutes

GOVERNMENT CODE

SECTION 51540-51562

51540. As used in this article, "city" means a city governed under
a freeholders' charter.

51541. This article provides an alternative method by which the
duties of city officers designated in this article may be performed
by officers of the county in which the city is situated.

51542. When the city charter or a city ordinance authorized by the
charter provides, the county officers designated in the charter or
ordinance shall perform any of the following duties of the city
legislative body, assessor, tax collector, or other officers:
(a) The assessment of city property for city taxes.
(b) The equalization and correction of the assessment.
(c) The collection, payment, and enforcement of the taxes,
including delinquent taxes.
(d) The redemption of property from sale or other penalty for
nonpayment of city taxes.

51543. The county officers designated shall be officers who perform
duties of the same character as the city officers whose duties are
transferred to them.

51544. A copy of the charter or ordinance providing for the
transfer of duties shall be certified by the city clerk and filed
with the board of supervisors on or before the first Monday of the
February following the effective date of the charter provision or
ordinance.

51545. The board of supervisors shall cause notice of the charter
provision or ordinance to be given to the designated county officers.

51546. The county assessment roll made annually by the county
assessor and equalized and corrected by the board of supervisors
shall be the basis for levying city taxes.

51547. In the case of a sale of property for taxes or special
assessments, except where the sale is conducted and the funds are
accounted for as provided in Division 1 (commencing with Section 101)
of the Revenue and Taxation Code, all proceeds shall be accounted
for and distributed as provided in Article 12 (commencing with
Section 53925) of Chapter 4 of Part 1 of Division 2 of this title.

51549. As soon as practicable after the lien date following the
effective date of the charter provision or ordinance, the city clerk
shall deliver to the county assessor a written statement showing
separately the exterior boundaries of the city as originally
incorporated and the exterior boundaries of each body of new
territory subsequently added and the date of addition. Thereafter,
any changes in the city's boundaries shall be reported to the county
assessor and the State Board of Equalization under the provisions of
Sections 54900 to 54903, inclusive.

51551. Annually before September 1st, the city legislative body
shall cause to be delivered to the county auditor a statement
certified by the city clerk showing separately:
(a) The levy or rate percent of taxes levied for all municipal
purposes for the year, including amounts required for the payment of
interest and sinking funds for the bonded indebtedness of the city.
(b) The rate of taxes levied upon all property within the limits
of the city as originally incorporated.
(c) The rate of taxes levied upon all property within the
boundaries of each portion of the city added after the original
incorporation.

51552. Upon delivery of the certified statement from the city
legislative body, the county auditor shall compute and enter in the
assessment book the municipal taxes on the property enumerated and
assessed as being in the city, using the rate fixed by the city
legislative body and the assessed value in the assessment book, at
the time and in the manner that he computes and enters county taxes.

51553. The taxes so levied shall be collected at the time and in
the manner of county taxes and shall be paid into the county
treasury. After deduction of the county's compensation the net amount
of the taxes shall be paid to the city.

51554. When delinquent city taxes, with costs and penalties, have
been paid to the county treasurer or when property in the city has
been sold for the nonpayment of city taxes and redeemed, and the
money for the redemption paid to the county treasurer, the money
collected shall be paid to the city, after deduction of the county's
compensation.

51555. The net amounts of collections of current and delinquent
taxes and redemptions shall be paid to the city monthly, or at such
other times agreed upon between the city legislative body and the
board of supervisors.

51556. The collection of unpaid city 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.

51557. 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.

51558. The proper city officers shall perform all duties relative
to the collection of city taxes, including delinquent taxes, levied
prior to the effective date of the charter provision or ordinance,
the enforcement of their payment, the sale of property for nonpayment
and redemption from sale, pursuant to the laws in force in the city
at such effective date.

51559. Upon the repeal of the city charter provision or ordinance
the performance of city functions by county officers authorized by it
shall cease.

51560. The county officers shall perform all duties relative to the
collection of city taxes, including delinquent taxes, levied prior
to the repeal, the enforcement of their payment, and the sale of
property for nonpayment, and redemption from sale, pursuant to the
laws applicable to county taxes.

51561. The compensation paid the county for the services shall be
filed 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.

51562. Notwithstanding any provision 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 services 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 services 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.