Upon delivery of the certified statement from the city legislative body, 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 city legislative body and the assessed value in the assessment book, at the time and in the manner that he computes and enters county taxes.

(Added by Stats. 1949, Ch. 81.)

Terms Used In California Government Code 51552

  • assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
  • city: means a city governed under a freeholders' charter. See California Government Code 51540
  • County: includes city and county. See California Government Code 19
  • Legislative body: as used in this division , means board of supervisors in the case of a county or city and county, and city council or board of trustees in the case of a city, unless the context otherwise requires. See California Government Code 50002