Except in the contingencies hereinafter in this section provided for, so long as there
exists any State law under which the county assessor, tax collector, treasurer and
county board of supervisors may act for the city in the assessment, collection, safekeeping,
disbursement and equalization of city taxes, such officers of the county shall be
regarded as ex officio officers of the City of Fresno for such purposes, and the duties
of the city assessors, tax collector, treasurer and board of equalization with respect
to the assessment of property in the city for city taxes to the equalization and correction
of such assessment, to the collection, payment and enforcement of such taxes, including
delinquent taxes, and to the redemption of such property from sale or other penalty
for nonpayment of municipal taxes shall be performed by the county assessor, county
tax collector, county treasurer and county board of supervisors; the duties of said
officers and of said board of supervisors in so acting for the city being as provided
by the laws of the State of California, and so long as there exist alternative systems
under the State laws for the performance by such county officers of the duties of
such city officers in connection with the assessment, collection, safekeeping, disbursement
and equalization of city taxes, the Council shall by ordinance elect the system to
be used by the City of Fresno, and the Council shall by ordinance provide for the
effective carrying out of the provisions of this section and for the compliance with
the terms of the state law in order that the city may avail itself of the privilege
of having its taxes assessed, collected, safely kept, disbursed and equalized by such
county officers. Said county officers when so acting for the city shall be ex officio
members of the Department of Finance, and the Controller shall keep in touch with
the work of said officers of the city and report to the Council from time to time
in his discretion as to the work of said officers and the practical operation of such
system. If said state laws are repealed by the legislature, or annulled by the courts
the Council is hereby authorized to create by ordinance the offices of city assessor,
city tax collector, and city treasurer, and shall itself act as a board of equalization,
and by such ordinance shall prescribe the powers, duties and compensation of such
officers and its duties as a board of equalization; provided, however, that the system
of assessing, collecting and equalizing city taxes shall conform as nearly as may
be practicable to the system for assessing, collecting and equalizing county taxes.
And, after such repeal or annulment of such laws by the legislature, should a new
system be created for the assessment, collection, safekeeping, disbursement and equalization
of city taxes by county officers, the Council may abolish the offices of city assessor,
city tax collector and city treasurer and may cease to act as a board of equalization
and again provide for the assessment, collection, and safekeeping, disbursement and
equalization of city taxes by county officers in the manner provided by such new state
law. (Added Ord. 5350, 1958).
