Government Code section 51542

When the city charter or a city ordinance authorized by the charter provides, the county officers designated in the charter or ordinance shall perform any of the following duties of the city legislative body, assessor, tax collector, or other officers:

(a)

The assessment of city property for city taxes.

(b)

The equalization and correction of the assessment.

(c)

The collection, payment, and enforcement of the taxes, including delinquent taxes.

(d)

The redemption of property from sale or other penalty for nonpayment of city taxes.

Source: Section 51542, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=51542.­ (updated Jan. 1, 1949; accessed Jun. 16, 2025).

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§ 51542’s source at ca​.gov