Alameda County Municipal Code Ch. 2.58 Treasurer—tax Collector Department

There is in the county a treasurer-tax collector department, hereafter in this chapter referred to as the department.

(Prior admin. code § 5-31.01)

The executive officer of the department is the treasurer-tax collector, elected as provided in the Charter and state law.

(Prior admin. code § 5-31.02)

The treasurer-tax collector is county license collector, ex officio, as provided in the Charter and state law.

(Prior admin. code § 5-31.03)

The treasurer-tax collector is a member of the Oakland joint high school district retirement board and the board of retirement of the Alameda County employees' retirement fund, ex officio. The treasurer-tax collector shall have custody of the securities of such retirement funds and have the responsibility for investing said monies and of keeping all records and accounts relating thereto.

(Prior admin. code § 5-31.04)

Subject to the provisions of state law, the Charter and ordinances not inconsistent therewith, the treasurer-tax collector shall perform the following duties:

A. Collect all taxes due and payable to the county as determined from the assessment roll prepared by the assessor, and as such taxes are computed by the auditor-controller;

B. Distribute tax bills to those taxpayers requesting such service;

C. Collect special and benefit assessments levied by special districts within the county;

D. Collect property taxes for those cities and towns within the county which have so authorized by contract with the county;

E. Prepare and transmit the delinquent roll to the auditor at the time fixed by law;

F. With the approval of the Board of Supervisors and the Controller of the State of California, sell tax-deeded property at public auction;

G. Enforce the provisions of the tax collection laws and exercise all sanctions authorized for the collection of property taxes by law;

H. Perform all other duties prescribed by state law, the Charter or ordinances not inconsistent therewith.

(Prior admin. code § 5-31.05)

The treasurer-tax collector shall perform the duties relating to inheritance taxes prescribed by state law, or ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. As agent of treasurer-tax collector department: inheritance taxes;

B. To have custody and control of the monies in estates of persons who die interstate and whose estates are administered by the public administrator;

C. To open and list the contents of safe deposit boxes of deceased persons, approve releases of deceased persons' bank accounts and securities, and approve the transfer of stocks and bonds and investment certificates when ownership by a deceased person is involved;

D. To perform all other duties prescribed by state law, the Charter or ordinances not inconsistent therewith.

(Prior admin. code § 5-31.06)

The treasurer-tax collector shall perform the duties relating to custody and management of funds prescribed by state law and ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. To provide for safekeeping of all money which belongs to the county or is otherwise paid to him as directed by state law;

B. To pay all warrants authorized by the Board of Supervisors and signed by the auditor;

C. To have custody of the funds of all school districts in the county, as well as other special districts;

D. To have custody of securities placed as collateral for county bank deposits; or, with the consent of depositories, to authorize a trust company or trust department of any state or national bank authorized to conduct the business of a trust company in this state or the Federal Reserve Bank of San Francisco, to receive deposits of such securities or accept for safekeeping such securities pursuant to the provisions of the Government Code of the state.

(Prior admin. code § 5-31.07)

The treasurer-tax collector shall collect licenses due and payable to the county, and rentals and damages as authorized by state law, County Charter and ordinances not inconsistent therewith; and shall perform all other duties prescribed for the offices of treasurer and tax collector by state law, the Charter or ordinances not inconsistent therewith.

(Prior admin. code § 5-31.08)

The treasurer-tax collector shall perform the duties of redemption officer as prescribed by law, which duties shall include, but not by way of limitation:

A. To be responsible for collection of delinquent taxes on all tax-sold property;

B. To prepare and maintain an abstract list of unpaid items from all delinquent rolls;

C. To compute and collect amounts of taxes, penalties, interest, and costs due and issue certificates of redemption;

D. To report on all redemptions completed to the State Controller, assessor, and auditor-controller.

(Prior admin. code § 5-31.09)

Pursuant to Government Code Section 27000.1 and Section 53607, the board of supervisors delegates to the treasurer-tax collector the authority to invest or reinvest the funds of the county and the funds of other depositors in the county treasury. This delegation of authority expires on December 31, 2026.

(Ord. 2007-61 § 1: Ord. 2006-60 § 1: Ord. 2005-63 § 1: Ord. 2004-99 § 1: Ord. 2004-33 § 1: Ord. 2003-31 § 1: Ord. 2002-33 § 1; Ord. 2001-21 § 1, 2000: Ord. 2000-28 § 1, 1999: Ord. 99-41 § 1: Ord. 98-50 § 1: Ord. 97-55 § 1)

(Ord. No. 2008-57, § 1, 12-16-08; Ord. No. 2009-56, § 1, 11-10-09; Ord. No. 2010-64, § 1, 11-30-10; Ord. No. 2012-53, § 1, 12-18-12; Ord. No. 2013-47, § 1, 12-3-13; Ord. No. 2014-48, § 1, 12-2-14; Ord. No. 2015-56, § 1, 11-17-15; Ord. No. 2016-56, § 1, 10-4-16; Ord. No. 2017-51, § 1, 11-7-17; Ord. No. 2018-66, § 1, 12-4-18; Ord. No. 2019-57, § 1, 11-26-19; Ord. No. 2021-50, § 1, 11-23-21; Ord. No. 2023-64, § 1, 12-5-23; Ord. No. 2025-1, § 1, 1-7-25; Ord. No. 2025-68, § 1, 12-16-25)

A. An election to select a treasurer-tax collector shall be held with the presidential primary in the same manner that applies to the district attorney and sheriff, and as set forth in California Elections Code Section 1300.

B. A treasurer-tax collector elected in 2022 shall serve a six-year term, and the next election for the office shall occur at the 2028 presidential primary.

(Ord. No. 2024-29, § 4, 10-1-24)