§ 16-1. Assessment and collection by county

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The city does hereby elect that the duties of the assessment of property in the city for city taxes, the equalization and correction of the assessment thereof, the collection, payment and enforcement of said taxes, including delinquent taxes and the redemption of property from sale or other penalty for the nonpayment of city taxes, now provided by law to be assessed by the city assessor, collected by the city tax collector, and equalized and corrected by the city council, all shall be performed by the Orange County assessor, the Orange County tax collector, the Orange County auditor and the board of supervisors of Orange County, when acting as a board of equalization in accordance with the provisions of sections 51500 to 51519, inclusive, of the Government Code.

(Code 1960, § 2800)

                    
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