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1010-1018 General Overview: Transfer of Collection Functions to the County

1010. CITIES UNDER GENERAL LAW
Since December 31, 1968, "general law" cities have been prohibited from assessing and collecting their own taxes. "Chartered" cities may assess and collect their own taxes or may transfer such duties to corresponding county officials. However, no city may now establish the offices of assessor and tax collector (Gov. Code §§51501, 51541-51542).

1011. CITIES UNDER CHARTER
Details of the procedures involved in switching from city to county assessment are found in Government Code sections 51500-51562.

1012. SPECIAL ASSESSMENTS
Cities and a county may enter into an agreement providing for collection by the county of any special assessments levied by any city. The special assessments may be collected at the same time and in the same manner as county taxes are collected, and all laws pertaining to the levy, collection, and enforcement of collection of county taxes apply to such special assessments (Gov. Code §51800).

1013. MISCELLANEOUS LEVIES AND COLLECTIONS
Any public agency levying special assessment taxes upon land or real property may make an agreement with the county to collect the taxes. The county's collection charge, as mutually agreed upon, is applied equally to each installment and, following collection, is deposited in the county's general fund (Gov. Code §29304).

1014. IRRIGATION DISTRICT
When an irrigation district elects to transfer the duties of collector to the county (Wat. Code §26650), any assessments levied are collected at the same time and in the same manner as other county taxes, deposited in the county treasury, and later transferred to the district. The county's compensation for performing such services is made pursuant to Water Code sections 26653-26654.

Unpaid irrigation district assessments are delinquent on the same hour and day as county taxes. In accordance with the agreement between the irrigation district and the county, the delinquent properties are either sold to the district or declared to be tax-defaulted in the same manner, at the same time, and with the same penalties as other tax-defaulted property for nonpayment of county taxes (Wat. Code §26655).

Redemption from this sale may be made in the same manner as redemption of other property after a default for nonpayment of county taxes (Wat. Code §26656). Also see M-5010 et seq.

1015. DEED TO IRRIGATION DISTRICT
Lands sold to an irrigation district that remain unredeemed five years after the date of their sale for delinquent district assessments are deeded to the district by the county tax collector (Wat. Code §26658). A form similar to that provided by Water Code section 26276 may be used.

Lands tax-defaulted for delinquent irrigation district assessments are subject to the tax collector's power of sale in accordance with the provisions of M-7000 et seq.

1016. COUNTY WATER DISTRICTS
All county water district taxes must be collected at the same time and in the same manner and form as county taxes and shall be paid to the district for which they are levied and collected (Wat. Code §31706).

1017. CALIFORNIA WATER DISTRICTS
When a California water district has by resolution elected to transfer the levy, collection, and enforcement of assessments to the county (Wat. Code §37203), the assessments are levied and collected at the same time, in the same manner and with the same penalties and interest as general county taxes. When collected, the assessments are paid to the district. The compensation to the county for performing such services is generally provided for in the resolution (Wat. Code §37209).

See the California Water District Law of 1951 (Wat. Code §§34000-38501).

1018. SERVICE AREAS, LIGHTING DISTRICTS, SPECIAL ROAD MAINTENANCE DISTRICTS
Any county that fixes and collects charges for a service area may, pursuant to the notice, protest, and hearing procedures in Government Code section 53753, provide a procedure whereby the county can collect such charges on the property tax roll. The collection should be made in the same manner and at the same time as general county property taxes and assessments (Gov. Code §25215.6, Stats. 2008, Ch. 158 (SB 1458), in effect January 1, 2009).

Special assessment taxes for lighting districts should be levied and collected at the same time and in the same manner as general taxes on the local roll (Rev. & Tax. Code §5831 and Sts. & Hy. Code §19181).

NOTE: Property that is owned by federal or state governmental agencies or non-county local agencies is exempt from any assessments authorized for special road maintenance districts, 1911 maintenance districts (for lighting purposes only), and districts created under the Highway Lighting District Act; such property is also exempt from charges imposed under the county service area law (Gov. Code §25215.6).