The city council of the city does, pursuant to the provisions of Title 5 (Part 2 of Division 1, thereof) of the Government Code of the State of California, transfer to the assessor, tax collector, and treasurer of the county of San Mateo the respective duties of the assessor, tax collector, and treasurer of the city of Millbrae with respect to the functions of assessing for, levying, and collecting municipal real and personal property taxes commencing with the fiscal year 1956-57. Only those duties of the city treasurer necessary to carry out the purposes of this chapter shall devolve upon the county treasurer. The city shall reserve, maintain and carry out all other duties of the city treasurer.
(1966 Code § 2500; 1976 Code § 3-7.01; Amended by Ord. 730 § 1(F); Ord. 119 § 1)
The particular officials of the county designated in MMC § 3.35.010 shall continue to perform the duties transferred to them until such time as this chapter may be repealed and a certified copy of the repealing ordinance is served upon the county auditor, tax collector, and treasurer. In the event of such repeal, the duties transferred shall continue to be performed by the aforedesignated county officials until the taxes levied for the fiscal year in which the repealing ordinance may be enacted have been fully collected and paid over to the treasurer of said city.
(1966 Code § 2501; 1976 Code § 3-7.02; Ord. 119 § 2)
The compensation to be paid to the county for the performance of the duties of assessing for, levying, and collecting the municipal taxes of said city, as specified in MMC § 3.35.010, shall, by written agreement to be entered into between the board of supervisors of said county and the city council of said city, be fixed and shall not exceed the maximum amount specified in Section 51514 of the Government Code of the state. Such compensation shall remain at such amount until the same are changed by mutual agreement between said legislative bodies. The duration of said agreement shall be indeterminate, the same to continue in effect for the same period of time as is specified in MMC § 3.35.020 in the event there should be a repeal thereof.
(1966 Code § 2502; 1976 Code § 3-7.03; Ord. 119 § 3)
As provided for in Section 51513 of the aforesaid Government Code, the net amount of the taxes levied and collected by the county tax collector, after deducting the county's compensation for the services of its treasurer, assessor, and tax collector, shall be paid to the city's director of finance, who shall keep and disburse the same in accordance with the customs, practices, and regulations of the city.
(1966 Code § 2503; 1976 Code § 3-7.04; Amended by Ord. 730 § 1(G); Ord. 119 § 4)
Nothing contained in this chapter shall serve to relieve the city assessor, tax collector, or finance director, or their respective bondsmen, from any responsibility covered by their respective bonds for any act or omission occurring prior to such transfer or thereafter insofar as concerns duties to be performed by them subsequent to such transfer. Further, said city tax collector shall continue to perform his duties with respect to all municipal taxes levied (both current and delinquent) but uncollected as of the date hereof, until the same are collected and transferred to the city's director of finance.
(1966 Code § 2504; 1976 Code § 3-7.05; Amended by Ord. 730 § 1(G); Ord. 119 § 5)