For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
"City"
means the City of Healdsburg, a municipal corporation, situated in the county of Sonoma, state of California.
"County"
means the county of Sonoma, a political subdivision of the state of California.
(Code 1964 § 18-9; Ord. 494 § 1)
The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the City, are hereby transferred to the assessor and the tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of the ordinance codified in this chapter, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1967.
(Code 1964 § 18-10; Ord. 494 § 2)
The offices of City assessor and City tax collector are hereby abolished and all duties previously performed by the City assessor other than the assessing of property in the City, and all duties previously performed by the City tax collector other than the collection of ad valorem taxes on property that becomes a lien after the adoption of the ordinance codified in this chapter and the collection of assessments for municipal improvements are hereby transferred to and are to be performed by the finance director.
(Code 1964 § 18-10.1; Ord. 494 § 3; Ord. 1112 § 4, 2012)