The City Council of the City, in transferring to the County,
certain functions of the City, relating to the assessment and collection
of municipal property taxes, acted pursuant to the authority contained
in Sections 19 and 31.1 of Article XXII of the Stockton City Charter,
and Sections 51500 to 51519, inclusive, of the Government Code of
the State.
(Prior code § 8-027)
Beginning on the first Monday of March, 1956, the functions
of the City relating to the assessment of property for taxation, the
equalization and correction of such assessment, the collection, payment
and enforcement of taxes, assessments or penalties levied for municipal
purposes, including delinquent taxes or assessments, the sale of property
for the nonpayment of municipal taxes, assessments or penalties levied
thereon, and the redemption thereof, and any and all of the powers
or functions of any officer, board or commission of said City relating
to any or all of the matters aforesaid, shall be transferred to, assumed
and performed by the respective officers, boards or commissioners
of San Joaquin County performing similar functions in respect to County
taxes in said County. The said County officers, board or commissioners
shall have and are hereby given the same powers and duties in respect
to said functions of the City that they have as provided by law in
the performance of similar functions in respect to County taxes in
San Joaquin County. The provisions of Government Code Sections 51500
through 51519 shall apply to and govern all matters of property taxation
relating to the said property tax functions of the City transferred
hereby to the County and included in and covered by said sections.
(Prior code § 8-028.1)
For the purposes set forth herein the term "taxation district"
shall be deemed to mean and include all those portions of the City,
except municipal improvement districts, municipal lighting and lighting
maintenance districts, sidewalk assessment districts, building abatement
and demolition assessments and other similar special assessment districts
or special assessments and shall be deemed to mean and include those
districts which are subject to the same tax burdens and in which the
same tax rate prevails.
(Prior code § 8-028.2)
It shall be the duty of the Director of Finance of the City
to consolidate and group together all portions of the City except
said special assessment districts hereinabove referred to, which are
subject to the same tax burdens and in which the same tax rate prevails
and he or she shall designate each separate group as a "taxation district."
(Prior code § 8-028.3)
On or before the first Monday in March, 1956, the Director of
Finance of the City of Stockton shall transmit in writing to the County
Treasurer the tax rates applicable in each of the taxation districts
for the period January 1, 1956 to June 30, 1956, which rates will
be applied to unsecured property assessments levied by the County
Assessor as of the first Monday in March, 1956 in the respective taxation
districts. The amount of this tax shall be collected by the County
Treasurer at the same time and in the same manner as similar County
taxes are collected for the fiscal year July 1, 1956 to June 30, 1957.
The nature of the lien of said taxes shall be the same and of the
same force and effect as is the lien of County taxes of the County.
(Prior code § 8-028.4)
All taxes of the City that shall have been levied prior to the
effective date of Ordinance. No. 2947, including delinquent taxes,
shall be collected, the payment thereof enforced in the same manner
and upon the same penalties, and property sold for the nonpayment
thereof and redeemed from such sale in the same manner and under the
same conditions as provided by the laws in force in said City at the
time of the taking effect of Ordinance No. 2947. The officers of the
City as now provided under the Charter and any ordinance thereof,
shall collect and enforce the payment of such taxes, including delinquent
taxes for the fiscal period January 1, 1956 to June 30, 1956, and
do any and all things that may be necessary for the sale of property
for the nonpayment of such taxes and in the redemption thereof from
such sale.
(Prior code § 8-28.5)
The amount of compensation to be charged by and paid to the
County for the performance of services herein contemplated shall be
fixed by agreement between the Board of Supervisors of San Joaquin
County and the City Council of the City in accordance with the provisions
of the Government Code hereinabove referred to.
(Prior code § 8-028.6)
Ordinance No. 2557 (Chapter 3.04 of this title) being "AN ORDINANCE
PROVIDING A SYSTEM FOR THE ASSESSMENT, LEVY AND COLLECTION OF ALL
PROPERTY TAXES IN THE CITY OF STOCKTON" and all ordinances amendatory
thereof, are hereby repealed only to the extent that the same are
in conflict herewith, the express intention being that all of the
provisions of said ordinances shall remain in effect insofar as the
same relate or apply to the collection of assessments for municipal
improvement districts, municipal lighting maintenance districts, sidewalk
assessments, building abatement and demolition assessments or other
similar special assessments heretofore or hereafter levied, and the
collection of taxes heretofore levied or installments thereof heretofore
becoming due, and all proceedings subsequent to any levy heretofore
made and the officers of the City charged with any duty pertaining
thereto by said Ordinance No. 2557 as amended, shall be obligated
to act and perform with respect to any such matters as in said ordinances
provided.
(Prior code § 8-028.7)
