California § 51334 - City functions relating to the assessment of property for taxation, the collectio

Full text of California Public Contract Code - PCC § 51334 — City functions relating to the assessment of property for taxation, the collectio, with citation guidance and answers to common questions.

§ 51334. City functions relating to the assessment of property for taxation, the collectio

City functions relating to the assessment of property for taxation, the collection of taxes levied for municipal purposes, the collection of assessments, and the sale of property for the nonpayment of taxes or assessments, may be transferred pursuant to this article. Where a city transfers the assessment function to a county it may request the county to prepare only a secured roll in the first year of transfer and thereafter both the secured and unsecured rolls. Where a city which has been collecting taxes upon a calendar-year basis transfers such function to a county under this article, said collection by the county shall be continued upon such calendar-year basis.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 51334

What does Public Contract Code - PCC § 51334 cover?

Section 51334 ("City functions relating to the assessment of property for taxation, the collectio") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 51334?

A common citation format is "Public Contract Code - PCC § 51334" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 51334 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.