Pasadena Municipal Code Ch. 4.29 Transfer of Property Tax Functions

A. Except as hereinafter provided, the functions of the city relating to the assessment of property for taxation, the equalization of such assessment, the collection of property taxes levied for municipal purposes, the sale of property for the nonpayment of such taxes and the redemption thereof shall be transferred to, assumed and discharged by the respective officers of Los Angeles County performing similar functions in respect to county taxes, commencing with the secured assessment roll being transferred effective for the 1976-77 fiscal year and the unsecured assessment roll being transferred for the 1977-78 fiscal year.

B. Thereafter, except as herein otherwise provided, the mode and manner of assessing property on such rolls for purposes of municipal taxation, and the levying and collecting of taxes for municipal purposes, the nature of the lien therefor, and the manner and method of enforcing the same, and of the redemption of property sold for nonpayment of taxes, and all proceedings relating to said matter, shall be the same as provided by law for Los Angeles County property taxes. Said county officers shall have and are given, except as otherwise provided herein, the same powers and duties in respect to said functions of the city as they have, by law, in the performance of similar functions in respect to Los Angeles County property taxes.

(Ord. 5237 § 1, 1975)

On and after the effective dates of the transfers set forth in Section 4.29.010 of this chapter, the county assessment roll made annually by the Los Angeles County assessor and equalized and corrected by the Los Angeles County board of supervisors shall be the basis for levying and collecting city property taxes.

(Ord. 5237 § 2, 1975)

On March 1, 1976, or as soon thereafter as practicable, the city clerk shall deliver to the county assessor a written statement showing separately the exterior boundaries of the city as originally incorporated and the exterior boundaries of each territory subsequently added thereto and the date of addition. Thereafter, any changes in the city's boundaries shall be reported to the county assessor and the State Board of Equalization in the manner provided for in Sections 54900 to 54903 inclusive of the State Government Code.

(Ord. 5237 § 3, 1975)

The county auditor shall, as soon as practicable, but in no event later than the third Monday in August of each year, transmit to the city board of directors and the city director of finance a written statement showing the total assessed valuation of all taxable property within the city and showing separately the total assessed valuation of all taxable property in each district or portion of the city in which a different rate of taxation is to be levied.

(Ord. 5237 § 4, 1975)

Annually, before September 1st, the city board of directors shall cause to be delivered to the county auditor a statement certified by the city clerk showing separately:

A. The levy or rate percent of taxes levied for all municipal purposes for the year, including amounts required for the payment of interest and sinking funds for the bonded indebtedness of the city;

B. The rate of taxes levied upon all property within the limits of the city as originally incorporated;

C. The rate of taxes levied upon all property within the boundaries of each portion of the city added after the original incorporation.

(Ord. 5237 § 5, 1975)

Upon delivery of the certified statement from the city board of directors, the county auditor shall compute and enter in the assessment book the municipal taxes on the property enumerated and assessed as being in the city, using the rate fixed by the board of directors and the assessed value in the assessment book at the time and in the manner that he computes and enters county taxes. Upon the completion of said computations and entries, the county auditor shall deliver to the city director of finance a statement showing separately the total amount of taxes so computed and entered on properties within the city in each district or portion of the city in which a different rate of taxation is levied, together with the aggregate amount of such taxes to be charged to the county tax collector.

(Ord. 5237 § 6, 1975)

The taxes so levied shall be collected at the time and in the manner of county taxes and shall be paid into the county treasury, and thereafter paid to the city as provided in Section 4.29.080 of this chapter. When delinquent city taxes, with costs and penalties, have been paid to the county treasurer or when property in the city has been sold for the nonpayment of city taxes and redeemed, and the money for such redemption paid to the county treasurer, the money collected shall thereafter be paid to the city as provided in Section 4.29.080 of this chapter.

(Ord. 5237 § 7, 1975)

The net amounts of collections of current and delinquent taxes and redemptions shall be paid to the city in accordance with the distribution schedule established by the county auditor for all cities, or payment shall be made at such other times as may be agreed upon between the city board of directors and the county board of supervisors. Each such payment shall be accompanied by a memorandum showing separately the amount collected in each district or portion of the city in which a different rate of taxation is levied.

(Ord. 5237 § 8, 1975)

The collection of unpaid city taxes levied on secured property by the city for the fiscal year 1976-77 and thereafter, and for taxes levied on unsecured property by the city for the fiscal year 1977-78 and thereafter, shall be enforced by the sale of the property, in the manner, at the time and upon the penalties of property sold for nonpayment of county taxes. Secured property so sold may be redeemed within the time and upon the terms of property sold for the nonpayment of county taxes.

(Ord. 5237 § 9, 1975)

The county auditor shall apportion to the city money paid for redemption, in the proportion which the tax due bears to the total tax for which the real property was sold.

(Ord. 5237 § 10, 1975)

All property taxes of the city that have been levied upon property on the secured assessment roll prior to levy of taxes for the fiscal year 1976-77, and all taxes of the city that have been levied upon property on the unsecured assessment roll prior to the levy of taxes for the fiscal year 1977-78, shall be collected and the payment thereof enforced in the same manner and upon the same penalties, and the property may be sold for the nonpayment thereof, and may be redeemed from such sale in the same manner and upon the same conditions, as provided by the laws enforced in the city in respect thereto; provided, however, that commencing with the secured roll in fiscal year 1976-77 and the unsecured roll in fiscal year 1977-78, the functions, powers and duties of the several officers of the city in respect thereto, under said laws, are transferred to and shall be assumed and discharged by the respective officers of Los Angeles County performing similar duties and exercising similar functions and powers in respect to county taxes in Los Angeles County.

(Ord. 5237 § 11, 1975)

All of the powers and duties of the city assessor not transferred to any officer of Los Angeles County by this chapter are hereby transferred to and shall be assumed and discharged by the city revenue administrator commencing on July 1, 1977, and the office of city assessor shall be deemed abolished.

(Ord. 5237 § 12, 1975)

Whenever any property in the city has been sold to the city for nonpayment of city taxes prior to July 1, 1976, upon each subsequent assessment the county assessor shall enter upon the assessment book, immediately after the description of such property, the fact that said property has been sold for city taxes and the year of such sale. On or before July 1, 1976, the city revenue administrator shall provide the county assessor and tax collector with a listing of all properties within the city sold to the city prior to said date.

(Ord. 5237 § 13, 1975)

Whenever state law requires publication in a newspaper published in the county of Los Angeles to be made with respect to taxes by any officer of Los Angeles County to whom has been transferred any function, power or duty in respect to city taxes, said publication shall be made in a newspaper with general distribution in the city of Pasadena.

(Ord. 5237 § 14, 1975)

City property taxes paid prior to the effective dates of transfer of the secured and unsecured assessment rolls together with any penalties thereon may be refunded by the city upon receipt by the city of a proper refund application therefor. After the effective date of transfer of the secured and unsecured assessment rolls, any city property taxes derived from the respective assessment rolls, together with any penalties thereon paid to the county, may be refunded by the county out of funds of the city in its possession or as shall next come into its possession, in all cases where a refund of county taxes and penalties thereon is provided for under the provisions of the State Revenue and Taxation Code. Such claims for refunds of the respective city property taxes shall be filed with the county of Los Angeles and processed in the same manner as claims for refund of county property taxes.

(Ord. 5237 § 15, 1975)

The county auditor shall on the fourth Monday in December deliver to the city director of finance a statement showing the amount of penalties for delinquency due the city because of the nonpayment of the first installment of taxes. On or before the 15th day of July, the county auditor shall deliver to the city director of finance a statement showing the amount of city taxes for the preceding fiscal year remaining unpaid as ascertained from the delinquent tax list, together with the city's part of the penalties for the delinquency thereon.

(Ord. 5237 § 16, 1975)

The city board of directors shall enter into an agreement with the county of Los Angeles for the collection of special assessments made after August 15, 1975, which agreement shall provide that special assessments may be collected at the same time and in the same manner as county taxes are collected and all laws applicable to the levy, collection and enforcement of county taxes shall be applicable to such special assessments.

(Ord. 5237 § 17, 1975)

The city manager shall enter into an agreement with the county of Los Angeles to effect the transfer of one principal appraiser, one senior appraiser and one appraiser from employment with the city of Pasadena to employment with the county of Los Angeles.

(Ord. 5237 § 18, 1975)

The provisions of this chapter shall control where they are in conflict with any other ordinance of the city.

(Ord. 5237 § 20, 1975)