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SANTA CLARA COUNTY CODE OF ORDINANCES: CHAPTER IV. CHARGES FOR TAX COLLECTOR SERVICES*

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

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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.

There is hereby established a fee for research performed by the tax collector and/or tax collector staff at the request of taxpayers, financial institutions, attorneys or others requesting tax research services, in the amount of the actual hourly cost to the department based on the County employee performing the research and the time required for the research request.

(Ord. No. NS-300.720, § 2, 9-9-03)

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)