4.12.020 When effective—Which officers to assume which duties.
Beginning with the tax year 1949, and until further ordered by the council, the duties mentioned in Section 4.12.010 of the following officers of the city shall be performed by the following officers of the county, with respect to the matters hereafter referred to:
A. The city assessor’s duties with respect to the assessment of property in the city for municipal taxes shall be performed by the county assessor;
B. The city council’s duties with respect to the equalization and corrections of such assessments of property in the city for municipal taxes shall be performed by the county board of supervisors;
C. The city auditor’s duties with respect to the computation and entry of the amount of taxes to be paid as a tax on the property listed on the assessment roll, and the transmissions of such roll to the tax collector, shall be performed by the county auditor;
D. The city tax collector’s duties with respect to the collection, payment and enforcement of city taxes, including delinquent taxes, and to the redemption of such property from sale or other penalty for the non payment of such taxes, shall be performed by the county tax collector.
(Ord. 76 CS §2; prior code §23.2.)