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SANTA CLARA COUNTY CODE OF ORDINANCES: CHAPTER II. TAX COLLECTION

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

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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 No. NS-300.720, § 1, adopted Sept. 9, 2003, repealed § A15-25, which pertained to recovery of costs incurred when unpaid negotiable paper is used.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.