Transfer of tax assessment and collection duties to county.
Sacramento City Code § 3.04.050
in effect3.04.050 Transfer of tax assessment and collection duties to county.
A. This section is enacted pursuant to the provisions of Section 87 of the Charter of the city and of Article 2 (commencing with Section 51540), Chapter 2, Part 2, Division 1, Title 5, of the Government Code of the state.
B. Commencing with the preparation of current tax bills for the 1966-67 fiscal year, there is transferred to the county and the appropriate officers thereof, and the county and its appropriate officers shall assume, all duties and functions for the assessment and collection of secured and unsecured real and personal property taxes levied by the city, exclusive of assessments for 1911 and 1915 Act, Public Improvement Assessment Bonds. Such duties and functions assumed by the county shall include:
1. The assessment of city secured and unsecured real and personal property for purposes of city taxes;
2. The equalization and correction of all assessments;
3. The collection, payment and enforcement of all taxes, including delinquent taxes;
4. The redemption of property from sale or other penalty for nonpayment of city taxes.
The city and its officers shall continue to perform all duties relative to the collection of city taxes, including delinquent taxes, levied for any fiscal year prior to the 1966-67 fiscal year.
C. An agreement shall be entered into between the city and the county to implement this section. The agreement may provide for such further obligations and duties between the parties as they may deem necessary or convenient to carry out the purposes of this section.
D. For so long as this section shall remain in force and effect all other provisions of this code in conflict or inconsistent with this section shall be inoperative or modified but only to the extent necessary to give this section full force and effect. Nothing contained in this section shall in any way affect the assessment of property or the levy, collection and enforcement of taxes levied by the city for any fiscal year prior to the 1966-67 fiscal year. (Prior code § 41.01.002-1)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4633Fetched: 10/24/2026