California Government Code ARTICLE 2 - Chartered Cities

• Section 51540.
  As used in this article, “city” means a city governed under a freeholders’ charter.(Added by Stats. 1949, Ch. 81.)
• Section 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...
• Section 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...
• Section 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.(Added by...
• Section 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...
• Section 51545.
  The board of supervisors shall cause notice of the charter provision or ordinance to be given to the designated county officers.(Added by Stats. 1949, Ch.
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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....
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 51559.
  Upon the repeal of the city charter provision or ordinance the performance of city functions by county officers authorized by it shall cease.(Added by Stats....
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018