(a) Duplicate delivery.—

1. (1) Not later than 30 days after the adoption of the budget or not later than 30 days after receipt of the assessment roll from the county, whichever is later, council and county and county institution district authorities shall compile and deliver the duplicates of taxes assessed to the city treasurer to be collected.
2. (2) The proper school authorities shall compile and deliver the school duplicates of taxes in the city at the time and in the manner as provided by law.

(b) Inspection.— All duplicates of taxes provided to or received by the city treasurer shall be open to proper inspection by the public and auditing and examining officers of the city, county or school district and shall be delivered by the city treasurer at the expiration of the city treasurer's term to the city treasurer's successor.

Cross References. Section 11402.2 is referred to in section 11402 of this title.