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View recently adopted ordinances as of January 13, 2009 NOT YET CODIFIED OR INTEGRATED IN THIS SITE. (pdf file)

There is in the County the Finance Department, hereinafter referred to in this division [as] "Agency."

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § I, 9-28-93)

Sec. A15-2. General responsibilities.

The Agency shall perform the duties and functions required by the County Charter, this Ordinance Code and state law to be performed by the Auditor-Controller, the Treasurer, the Tax Collector, the Recorder, and the Purchasing Agent, and shall perform such other duties and functions assigned by the Board of Supervisors and the County Executive.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § II, 9-28-93)

ARTICLE 2.
DIRECTOR OF FINANCE

Sec. A15-3. Director of Finance.

There is in the Agency the position of Director of Finance, who shall be the executive officer of the Agency and the ex officio Auditor-Controller, Treasurer, Tax Collector, Recorder and Purchasing Agent. The Director of Finance shall be appointed and supervised by the County Executive, in accordance with the County Charter.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § III, 9-28-93)

Sec. A15-4. Powers and duties of Director of Finance.

The Director of Finance shall have administrative control over the Agency and shall be responsible for the budget of the Agency. The Director of Finance shall have the authority to appoint, suspend or remove all assistants, deputies and other employees within the Agency, subject to the provisions of the County Charter and this Ordinance Code.

The Director of Finance shall assume full responsibility for the investment transactions of the County treasury for a one-year period, renewable annually subject to review, unless the Board of Supervisors, by ordinance, revokes its delegation of authority prior to such annual renewal. The Director of Finance shall annually render to the Board of Supervisors and any over-sight committee a statement of investment policy, which the Board shall review and approve at a public meeting. Any change in the policy shall also be reviewed and approved by the Board at a public meeting.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § IV, 9-28-93; Ord. No. NS-300.594, § 1, 2-4-97)

Sec. A15-5. Acting Director of Finance.

When a vacancy occurs in the office of Director of Finance or if the Director of Finance is unable to assume the duties of Director of Finance, the County Executive shall appoint a County officer or employee to serve as acting Director of Finance until such time as a Director of Finance has been appointed.

(Ord. No. NS-300.393, § 9, 3-26-85)

Secs. A15-6--A15-9. Reserved.

ARTICLE 3.
FINANCIAL CUSTODY AND SUPERVISION

Sec. A15-10. Duties generally.

The Director of Finance shall have the duties imposed by the Charter and the general laws of the State of California, and shall perform such other duties as are authorized by the County Executive and as are set out herein.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-11. Custody of money; records required.

The Director of Finance shall be custodian of all moneys received by the County from any source. The Director of Finance shall maintain records and accounts showing true balances at all times.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-12. Audit; approval or rejection of claims.

The Director of Finance shall audit and allow or reject claims in accordance with the procedures prescribed in Article 2 of Chapter 4 of Division 3 of Title 3 of the Government Code (Government Code § 29740 et seq.). Notwithstanding the foregoing, the three-day waiting period set forth in Government Code § 29742 of the shall not apply to any claims. Claims against the County pursuant to Government Code § 29707 shall be presented to and allowed or rejected by the Director of Finance pursuant to Government Code § 29707.1.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.439, 6-14-88)

Sec. A15-13. When warrant considered lost.

A warrant is considered lost if it has been mailed and has not been received by the addressee within seven days after the date of mailing.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-14. Inventory of County property.

(a) Each County officer or person in charge of any office, department, service or institution of the County, each officer of a judicial district, each judge, or the clerk, secretary or other administrative officer of each court of record, and the executive head of each special district whose affairs and funds are under the supervision and control of the Board of Supervisors or for which the Board is ex officio the governing body shall file with the Director of Finance not less often than annually, and at times fixed by the Director of Finance, an inventory under oath, showing in detail all County property in his or her possession or in his or her charge. The Director of Finance shall prescribe the manner and form in which the inventory shall be compiled. The inventories shall be kept on record by the Director of Finance for at least five years and thereafter may be destroyed by such officer.

(b) Upon vacating a County office, each such County officer shall prepare a certified statement of assets to be transferred to his or her successor in office. Such certification will include but not be limited to cash on hand (including cash receipts, bank accounts and revolving funds), trust-accounts, accounts receivable, fixed assets, unused receipts and unused warrants. The certification will be in a form prescribed by the Chief Internal Auditor and will be subject to audit. The Chief Internal Auditor shall, at a minimum, audit the cash on hand as certified by the vacating officer.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-15. Methods and procedures.

The Director of Finance shall prescribe, subject to the approval of the County Executive, the methods of keeping and rendering accounts of all offices, institutions, departments, agencies and districts; and he or she shall have full access to all offices, institutions, departments, agencies and districts for the purpose of examining or revising procedures and forms pertaining to the recording of all transactions of such offices, institutions, departments, agencies and districts.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-16. Transfer of equipment, supplies between departments; furnishing of services by one department to another.

Whenever any office, department or institution requires equipment, materials, supplies or services which another office, department or institution is able to furnish, a suitable request shall be prepared in the manner prescribed by the Director of Finance. Where the request is for the transfer of materials, equipment or supplies purchased from capital outlay funds, or is for services involving an expenditure of capital outlay funds, it shall be submitted to the County Executive for approval. If the County Executive disapproves such a request, he or she shall give his or her reasons in writing to the office, department, agency or institution making the request. After such suitable request has been prepared and transmitted in the manner prescribed by the Director of Finance, and, when necessary, approved by the County Executive, the materials, equipment, supplies or services may be transferred or furnished. In such cases, appropriate charges and credits to the respective accounts of the offices, departments, agencies and institutions affected by such transfer shall be made by the Director of Finance.

(Ord. No. NS-300.393, § 9, 3-26-85)

Secs. A15-17, A15-18. Reserved.

CHAPTER II.
TAX COLLECTION

ARTICLE 1.
FINANCIAL COLLECTION

Sec. A15-19. Position recognized.

There is in the Agency the Tax Collection Division.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § V, 9-28-93)

Sec. A15-20. Duties generally,

The Director of Finance acting as the Tax Collector shall have the duties imposed by the Charter and the general laws of the State of California for such office, and shall perform such other duties as are authorized by the County Executive and as are set out herein.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-21. Responsibility for property taxes.

The Tax Collector shall be responsible for collection of property taxes, for collection of taxes on the unsecured personal property roll, for all tax delinquent properties and accounting for all cash receipts and the depositing of same with the County treasury. The Tax Collector shall report all funds collected from the taxing district and from any other source.

(Ord. No. NS-300.393, § 9, 3-265)

Sec. A15-22. To be license collector.

The Tax Collector shall be responsible for the issuance and collection of all licenses covered by this Code, except as otherwise provided.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-23. Preparation, publication of delinquent abstract list.

It shall be the responsibility of the Tax Collector to prepare an abstract list of all unpaid items on the tax rolls and to publish the delinquent tax list.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-24. Responsibility for tax delinquent properties.

The Tax Collector, operating under the rules and regulations of the Revenue and Taxation Code of the State of California, shall be responsible for all funds relating to tax delinquent properties. The Tax Collector shall prepare all pertinent data prior and subsequent to a tax sale of tax deeded lands.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-25. Reserved.

Editor's note--Ord. No. NS-300.720, § 1, adopted Sept. 9, 2003, repealed § A15-25, which pertained to recovery of costs incurred when unpaid negotiable paper is used. See also the Code Comparative Table.

Secs. A15-26, A15-27. Reserved.

ARTICLE 2.
PROCEDURES FOR ADMINISTRATIVE HEARING PRIOR TO SALE OF PROPERTY SEIZED BY TAX COLLECTOR

Sec. A15-28. General.

Property seized by the Tax Collector pursuant to Revenue and Taxation Code § 2951 et seq. may be sold only in accordance with this article.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-29. Right to administrative hearing.

The assessee of property shall be entitled to an administrative hearing following seizure by the Tax Collector. The seized property may not be sold unless either an administrative hearing pursuant to this article has been held, or the assessee has waived his right to such hearing.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-30. Notice of right to administrative hearing.

Whenever the Tax Collector seizes property, a notice of such seizure shall be delivered forthwith to the assessee of such property. Such notice shall be accompanied by a further notice advising the assessee that:

(a) The assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;

(b) The petition must be filed with the Tax Collector within 15 days after the delivery of said notice; and

(c) Timely filing of the petition will prevent the Tax Collector from selling the property prior to completion of the hearing.

If the seizure of property is for the satisfaction of unpaid taxes not yet delinquent, the assessee shall be further advised that the Tax Collector has determined that there is great probability that the taxes will not be collectible after the delinquent date due to the financial condition of the taxpayer or other suitable reason.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-31. Notice of seizure.

The notice of seizure shall be personally served on the assessee or delivered to the assessee by depositing the document in the United States mail directed to the assessee at both:

(a) The latest address of the assessee available to the Assessor on file in the records at the Assessor's office; and

(b) The address at which the property was seized.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-32. Contents of petition.

The petition for an administrative hearing must contain the following:

(a) The name and mailing address of the assessee;

(b) A description of the property seized and the date of seizure;

(d) A declaration by assessee under penalty of perjury that the statements made in such petition are true and correct.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-33. Stay of sale.

The filing of a properly executed petition for administrative hearing shall have the effect of staying the sale of seized property by the Tax Collector until after the written decision provided for in Section A15-38 is served upon the petitioner by mailing it to the mailing address given in the petition.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-34. Waiver of right to administrative hearing.

A failure of the assessee to file a petition for administrative hearing pursuant to this article within 15 days shall constitute a waiver of any right to an administrative hearing, in which case the Tax Collector may proceed to sell the property.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-35. Continuance of hearing.

The hearing officer may continue the hearing for up to 15 days upon request of the assessee. No continuation will be granted at the request of the Tax Collector.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-36. Hearing on petition.

(a) The County Executive or his or her designee shall act as the hearing officer, and shall conduct an administrative hearing on the petition. The hearing officer shall set the date for hearing within ten days of receipt of the petition. Written notice of the time and place set for hearing shall be mailed to the petitioner at the address indicated on the petition for hearing by first class mail at least ten days prior to the date set for hearing.

(b) At the hearing, the petitioner shall first present evidence and arguments in opposition to the proposed sale. The Tax Collector will then present evidence and arguments in support of the sale. Each shall be afforded an opportunity to rebut evidence presented by the other party.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-37. Scope of hearing on petition.

The scope of the administrative hearing on the petition shall be limited to the following issues:

(a) Whether the taxes were validly levied against the assessee;

(b) Whether the taxes are still unpaid;

(d) Whether it is probable that the taxes will not be collectible after the date of delinquency.

Whether there has been an overevaluation of the assessment on which the taxes have been levied is not within the scope of the hearing.

(Ord. No. NS-300.393, § 9, 3-26-85)

Sec. A15-38. Decision of hearing officer.

The decision of the hearing officer shall be final and shall be in writing and mailed to the petitioner at the address indicated on the petition for hearing by first class mail within five days following the hearing. If the hearing officer fails to conduct a hearing and mail his decision within five days following the hearing, the Tax Collector shall be required to release the property. Should the hearing officer make and mail his decision upholding the Tax Collector's right to sell after the passage of five days following the hearing, the released property may again be seized and sold without further hearings. If the hearing officer rules in favor of the petitioner, the seized property shall be promptly released.

(Ord. No. NS-300.393, § 9, 3-26-85)

Secs. A15-39--A15-49. Reserved.

CHAPTER III.
COUNTY CLERK/RECORDER*

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Editor's note--Ord. No. NS-300.540, §§ VII--IX, adopted Sept. 28, 1993, amended the Code by adding provisions designated as §§ A15-50--A15-52, which have been designated as Chapter III, Recorder, at the discretion of the editor. Subsequently, Ord. No. NS-300.626, § 2, adopted April 27, 1999, amended the title of Chapter III to read as herein set out.

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Sec. A15-50. Clerk/Recorder.

There is in the Agency the position of Clerk/Recorder. The Clerk/Recorder shall be appointed and supervised by the Agency Director, in accordance with the provisions of the County Charter and this Ordinance Code. The Clerk/Recorder shall perform such duties and functions as required under the general law and this Ordinance Code but shall not act as Superior Court Executive Officer, Clerk of the Superior Court, Clerk of the Board of Supervisors, or Registrar of Voters. All references in this Code to the County Recorder shall be deemed references to the recorder functions of the Clerk/Recorder. All references in this Code to the County Clerk shall be deemed references to the clerk functions of the Clerk/Recorder, excluding court-related functions assigned by the Superior Court to the Superior Court Executive Officer.

(Ord. No. NS-300.540, § VII, 9-28-93; Ord. No. NS-300.626, § 2, 4-27-99)

Sec. A15-51. Filed maps of planned rights-of-way.

Certified copies of maps of planned rights-of-way within the County which have been adopted by a public agency shall be filed with the Recorder for public information and inspection. The maps shall be 18 inches by 26 inches with a one-inch left margin. Multiple sheets shall be numbered within the series, e.g., "sheet 1 of 4 sheets." The maps shall be on tracing cloth or polyester film, and the certification notice for the maps shall appear on the face of the maps.

(Ord. No. NS-300.540, § VII, 9-28-93)

Sec. A15-52. Microfilm of records.

The Recorder may allow members of the public to use a designated portion of the Recorder's office space for the purpose of microphotographing records. In return, the Recorder shall be entitled to the original silver negative film produced in the microphotographing process, in addition to the fees allowed under Section A14-15 of this Ordinance Code; provided, however, that the Recorder shall have the discretion to waive these fees.

(Ord. No. NS-300.540, § VII, 9-28-93)

Sec. A15-53. Establishment of fees.

The Clerk-Recorder may establish a fee schedule for products and services provided by the Office of the Clerk-Recorder. The fee schedule shall be established by resolution of the Board of Supervisors.

(Ord. No. NS-300.782, § 1, 4-10-07)

Secs. A15-54--A15-59. Reserved.

CHAPTER IV.
CHARGES FOR TAX COLLECTOR SERVICES*

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Editor's note--Ord. No. NS-300.720, § 2, adopted Sept. 9, 2003, amended the Code by adding provisions designated as a new Ch. IV, §§ A15-60--A15-72, to read as herein set out. See also the Code Comparative Table.

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Sec. A15-60. Excess proceeds claims.

As authorized by Revenue and Taxation Code Section 4674, there is hereby established a fee for the cost of maintaining redemption and tax-defaulted property files, and for the costs of processing claims for excess proceeds. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-61. Duplicate mobile home tax clearance certificate.

As authorized by Revenue and Taxation Code Section 5832, there is hereby established a fee for the preparation and issuance of a duplicate tax clearance certificate for mobile homes. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-62. Extended payment plan.

As authorized by Revenue and Taxation Code Section 4837.5, there is hereby established a fee for processing a request to pay escape assessments in installments. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-63. Installment plan for payment of delinquent taxes.

As authorized by Revenue and Taxation Code Section 4217, there is hereby established a fee for processing a request to pay delinquent property taxes in installments, in the amount of $85.00.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-64. Copy of master tax file.

There is hereby established a fee for the reproduction of master tax files for financial institutions and tax service companies. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-65. Payment plan for unsecured taxes.

As authorized by Revenue and Taxation Code Section 2922, there is hereby established a fee for the collection of unsecured taxes through a payment plan requested for the payment of delinquent unsecured taxes. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-66. Parties of interest search.

As authorized by Revenue and Taxation Code Section 4112, there is hereby established a fee for locating and mailing notices to parties of interest in connection with the sale of tax-defaulted property, in the amount of $215.00.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-67. Redemption of tax-defaulted property.

As authorized by Revenue and Taxation Code Section 4102, there is hereby established a fee for the redemption of tax defaulted property in the amount of $30.00.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-68. Research fees.

The following fees are hereby established for tax research services performed by the tax collector at the request of the public: $120.00 per hour for accounting matters; and $240.00 per hour for data consulting and analysis.

(Ord. No. NS-300.720, § 2, 9-9-03; Ord. No. NS-300.792, § 1, 5-6-08)

Sec. A15-69. Unpaid negotiable paper.

As authorized by Revenue and Taxation Code Section 2509.1, any person who attempts to pay taxes by use of unpaid negotiable paper shall be charged a fee of $85.00 to cover the costs incurred by the Tax Collector in making required notifications to the person, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The Tax Collector may add this cost-recovery fee to the tax bill for collection in the same manner as costs recovered under Revenue and Taxation Code Section 2621.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-70. Seizure of unsecured property.

As authorized by Revenue and Taxation Code Section 2958 and Government Code Section 54985, there is hereby established a fee for the seizure of unsecured property for payment of unsecured property taxes, in the amount of $45.00.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-71. Separate valuation or segregation of property.

Pursuant to Revenue and Taxation Code Sections 2821 and 4151, there is hereby established a fee for the separate valuation or segregation of any parcel for the purpose of paying property taxes, in the amount of $160.00.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-72. Unsecured collections.

As authorized by Revenue and Taxation Code Section 2922, there is hereby established a fee for the costs of collecting delinquent unsecured taxes. The fee for this service shall be as adopted by resolution by the Board from time to time.

(Ord. No. NS-300.720, § 2, 9-9-03)

Sec. A15-73. Delinquent tax notices.

As authorized by Revenue and Taxation Code Section 2621, there is hereby established a fee of $20.00 for notice of delinquent taxes for the first tax installment and a fee of $20.00 for notice of delinquent taxes for the second tax installment.

(Ord. No. NS-300.723, § 1, 10-21-03)

Sec. A15-74. Bulk transfers.

As authorized by Revenue and Taxation Code Section 2922(e) and Government Code Section 54985, there is hereby established a fee for the preparation and issuance of a statement for bulk transfers. The fee for this service shall be adopted by resolution by the board from time to time.

(Ord. No. NS-300.746, § 1, 5-23-06)

Sec. A15-75. Subdivision tax clearances.

As authorized by Government Code Section 66492 and 54985, there is hereby established a fee for the preparation and issuance of a Subdivision Tax Clearance. The fee for this service shall be adopted by resolution by the board from time to time.

(Ord. No. NS-300.746, § 1, 5-23-06)

Sec. A15-76. TIS data file fees.

As authorized by Government Code Section 6253.9, the following fees are hereby established for services related to the programming, analysis and compiling of Tax Information System (TIS) data for the public:

(a) $1,000.00 for TIS Data File--Secured Taxes.

(b) $1,000.00 for TIS Data File--Unsecured Taxes.

(d) $625.00 for TIS Data File--Redemption.

(e) $500.00 for TIS Data File--Special Assessments.

(f) $375.00 for TIS Data File--Bonded Assessments.

(g) $375.00 for TIS Data File--Taxes Receivable Update.

(h) $375.00 for TIS Data File--Redemption Update.

(Ord. No. NS-300.792, § 2, 5-6-08)