California Government Code ARTICLE 1 - General

• Section 51500.
  A city, except a city which is also a city and county, may transfer its functions pursuant to this article.(Added by Stats. 1949, Ch. 81.)
• Section 51501.
  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...
• Section 51502.
  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...
• Section 51503.
  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...
• Section 51504.
  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...
• Section 51505.
  The ordinance transferring the duties of the treasurer is effective until repealed.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...
• Section 51506.
  The offices of city assessor, tax collector, and treasurer may be abolished by ordinance after their duties have been transferred.(Added by Stats. 1949, Ch. 81.)
• Section 51507.
  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...
• Section 51508.
  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...
• Section 51510.
  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...
• Section 51511.
  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...
• Section 51512.
  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,...
• Section 51513.
  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...
• Section 51514.
  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...
• Section 51515.
  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...
• Section 51516.
  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...
• Section 51517.
  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...
• Section 51518.
  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...
• Section 51519.
  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...
• Section 51520.
  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...
• Section 51521.
  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...

Last modified: October 22, 2018