In accordance with the provisions of an act of the Legislature of the state of California, entitled: "An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the State of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal offices, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations"; Statutes 1895, page 219, as amended; Deering’s General Laws, Act 8464; the city elects by the ordinance codified in this chapter and adopted by the city council that the duties of assessing property and collecting taxes provided by law to be performed by the assessor and tax collector of such city shall be performed by the county assessor and the county tax collector of the county of Kern, state of California, in which the city is situated. (Ord. 8 §1, 1946).