{"data":{"id":"us-ca/gov-51514","jurisdiction":"us-ca","citation":"GOV § 51514","heading":"","body":"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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]","CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]","ARTICLE 1. General [51500. - 51521.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6b5cbe0fa62ab7c52f6db42dbe3680a7cf2b34060e694afc267833e0a6c9a32f","source_id":"us-ca","stale":false,"prev":"us-ca/gov-51513","next":"us-ca/gov-51515"},"notice":"GroundRules: Original legal text. Not legal advice."}