Earlier editions: 2026-09
Butte County Municipal Code Art. XX County Treasurer/Tax Collector
Butte County Municipal Code · 2026-10 edition · updated 2026-10-04 · Butte County
Cite as: Butte County Municipal Code Article XX · Text as of 2026-10-04
2-164 - Qualifications.¶
(a) Eligibility. No person shall be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of any county unless that person meets at least one (1) of the following criteria:
(1) The person has served in a senior financial management position in a county, city or other public agency dealing with similar financial responsibilities for a continuous period of not less than three (3) years, including, but not limited to, treasurer-tax collector, auditor, auditor-controller, or the chief deputy or the assistant in those offices.
(2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: Business administration, public administration, economics, finance, accounting, or a related field, with a minimum of sixteen (16) college semester units, or their equivalent, in accounting, auditing or finance.
(3) The person possesses a valid certificate issued by the California State Board of Accounting pursuant to Chapter I (commencing with section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing the person to practice as, a certified public accountant.
(4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a chartered financial analyst, with a minimum of sixteen (16) college semester units, or their equivalent, in accounting, auditing, or finance.
(5) The person possesses a valid certificate issued by the Treasuring Management Association with a minimum of sixteen (16) college semester units, or their equivalent, in accounting, auditing or finance (Government Code section 27000.7).
(b) Reserved.
(Ord. No. 3265, § 1, 5-14-96)
2-165 - Continuing education.¶
(a) Course of study. Any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector shall, beginning in the year 2000, complete a valid continuing course of study as prescribed in this section and shall, on or before June 30 of each two (2) year period, render to the state controller a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum, twenty-four (24) hours or an equivalent amount of continuing education units within the discipline of treasury management or public finance, or both offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any elected county treasurer, tax collection, or county treasurer-tax collector to comply with these requirements shall be deemed a violation of Government Code section 27000.9.
(b) Incumbents. Any duly elected treasurer, county tax collector, or county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time the requirements of this section shall not apply. After the election of a county treasurer, county tax collector or county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this section, and shall during the person's four (4) year term of office on or before June 30 of the fourth year, render to the state controller a certificate indicating that the person has successfully completed a continuing education program consisting of, at a minimum, forty-eight (48) hours, or equivalent amount of continuing education units within the discipline of treasury management or public finance or both, offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any elected county treasurer, tax collection, or county treasurer-tax collector to comply with these requirements shall be deemed a violation of Government Code section 27000.S.
(Ord. No. 3265, § 1, 5-14-96)
2-166 - Investment authority.¶
Pursuant to California Government Code Section 27000.1, subject to Section 53607, the County treasurer is hereby delegated the authority to invest or reinvest the funds of the County and the funds of the other depositors in the County Treasury, pursuant to Chapter 4 (commencing with Government Code Section 53600) of Part 1 of Division 2 of Title 5 of the Government Code. The County Treasurer shall assume full responsibility for those transactions until the board of supervisors either revokes its delegation of authority, by ordinance, or decides not to renew the annual delegation.
(Ord. No. 3265, § 1, 5-14-96; Ord. No. 3345, § 2, 7-8-97; Ord. No. 3428, § 1, 5-26-98; Ord. No. 3518, § 1, 6-8-99; Ord. No. 3602, § 1, 5-16-00; Ord. No. 3714, § 1, 5-8-01; Ord. No. 3821, § 1, 6-11-02; Ord. No. 3851, § 1, 5-13-03; Ord. No. 3878, § 1, 5-25-04; Ord. No. 3908, § 1, 4-26-05; Ord. No. 3935, § 1, 5-23-06; Ord. No. 3964, § 1, 5-22-07; Ord. No. 3985, § 1, 6-20-08; Ord. No. 4005, § 1, 5-19-09; Ord. No. 4022, § 1, 5-25-10; Ord. No. 4028, § 1, 5-24-11; Ord. No. 4043, § 1, 5-22-12; Ord. No. 4058, § 1, 6-11-13; Ord. No. 4083, § 1, 6-10-14)
2-167—2-169 - Reserved.¶
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