Taxable property in the city shall be assessed to the persons
owning, claiming, possessing or controlling it at twelve noon (meridian)
on the first Monday of March of each year. All tax liens shall attach
annually as of twelve noon (meridian) on the first Monday of March
of each year preceding a fiscal year for which taxes are levied.
(Prior code § 2400)
From and after the effective date of the ordinance codified
in this chapter, the duties of assessing property and of collecting
taxes, provided by law to be performed by the assessor and the tax
collector of the city, shall be performed by the county assessor and
the county tax collector of Los Angeles County, California, in accordance
with the provisions of Sections 51500 through 51519 of the Government
Code of the state.
(Prior code § 2401)
