Government Code section 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.

Source: Section 51514, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=51514.­ (updated Jan. 1, 1949; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 51514's source at ca​.gov