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§ 51514 — California Law | CourtGPT
  1. Home/
  2. Laws/
  3. California/
  4. Gov Code/
  5. Title 5 - Local Agencies/
  6. Division 1 - Cities and Counties/
  7. Part 2 - Powers and Duties Exercised Jointly by Cities and Counties/
  8. Chapter 2 - Transfer of City Tax Functions/
  9. Article 1 - General/
  10. § 51514
California Legal Code

§ 51514

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51514. The compensation paid to the county for assessing and collecting taxes for a city shall be fixed by agreement between the board of supervisors and the city legislative body. Not more than 1 percent shall be charged for collecting the first twenty-five thousand dollars ($25,000), and not more than one-fourth of 1 percent for all sums over that amount. The compensation shall be paid into the county salary fund.(Added by Stats. 1949, Ch. 81.)