California Legal Codes and Statutes

§ 51542

Added by Stats. 1949, Ch. 81.

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.

Cite this section

Cal. Gov. Code § 51542 (2026)
https://ca.codecond.com/codes/gov/title-5-local-agencies/division-1-cities-and-counties/part-2-powers-and-duties-exercised-jointly-by-cities-and-counties/chapter-2-transfer-of-city-tax-functions/article-2-chartered-cities/section-51542

Other sections in Article 2 - Chartered Cities

§ 51540§ 51541§ 51542§ 51543§ 51544§ 51545§ 51546§ 51547§ 51549§ 51551…§ 51553§ 51554§ 51555§ 51556§ 51557§ 51558§ 51559§ 51560§ 51561§ 51562

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.