21-1 - Assessment, levy and collection of taxes to be in accordance with state law.

Assessment of property and levy and collection of taxes in the county shall be as provided by the constitution of the state and the provisions of the general laws of the state applicable.

(Code 1952, § 27)

Persons electing to pay delinquent secured property taxes in installments shall pay a processing fee of thirty-five dollars ($35.00) to the tax collector at the time the installment redemption plan is requested.

(Ord. No. 2556, § 1, 10-7-86)

A party of interest may, upon application to the tax collector and payment of seventy-five dollars ($75.00), have any parcel separately valued on the current roll for the purpose of paying taxes.

(Ord. No. 2556, § 2, 10-7-86)

This ordinance [sections 21-1.3—21-1.3.6] implements in Butte County the provisions of Revenue and Taxation Code Section 95.3 (Amended by Stats. 1996, Sec. 2. Effective September 30, 1996) which provide for the recovery by counties of property tax administrative costs.

(Ord. No. 2897, 1-8-91)

(Ord. No. 4115, § 1, 6-14-16)

21-1.3.1 - Property tax administrative cost recovery.

In each fiscal year, Butte County shall receive from, or on behalf of, every incorporated city and every other local jurisdiction for which the county provides property tax assessment and collection services, an amount equal to the county's property tax administrative costs proportionately attributable to such incorporated city or local jurisdiction for the previous fiscal year.

(Ord. No. 2897, 1-8-91)

21-1.3.2 - "Local jurisdiction" defined.

"Local jurisdiction" means the County of Butte and every redevelopment agency or successor agency, special district, or other governmental entity, excepting incorporated cities, for or on behalf of which Butte County provides property tax assessment or collection services.

(Ord. No. 2897, 1-8-91)

(Ord. No. 4115, § 2, 6-14-16)

21-1.3.3 - Reserved.

Editor's note— Ord. No. 4115, § 3, adopted June 14, 2016, repealed § 21-1.3.3, in its entirety. Former § 21-1.3.3 pertained to "Auditor-controller report," and was derived from Ord. No. 2897, adopted January 8, 1991.

21-1.3.4 - Reserved.

Editor's note— Ord. No. 4115, § 4, adopted June 14, 2016, repealed § 21-1.3.4, in its entirety. Former § 21-1.3.4 pertained to "Public hearing," and was derived from Ord. No. 2897, adopted January 8, 1991.

21-1.3.5 - Reserved.

Editor's note— Ord. No. 4115, § 5, adopted June 14, 2016, repealed § 21-1.3.5, in its entirety. Former § 21-1.3.5 pertained to "Findings and determinations," and was derived from Ord. No. 2897, adopted

January 8, 1991.

21-1.3.6 - Collection of property tax administrative costs.

(a)

The auditor-controller shall adjust each city's, local jurisdictions, and the county's property tax allocation by the amount determined in accordance with the requirements of Section 95.3 of the Revenue and Taxation Code.

(b)

Beginning in fiscal year 1990-91 the auditor-controller shall submit an invoice to all local jurisdictions other than Butte County for the property tax administrative costs for the prior fiscal year attributable to such local jurisdictions.

(c)

In addition to any remedy otherwise available to it, the county may retain up to one-half of any increased property tax allocation to which an incorporated city or a local jurisdiction may otherwise be entitled, but not to exceed the amount of property tax administrative costs to which the county is entitled plus accrued interest.

(d)

Any invoice for property tax administrative codes which remains unpaid in whole or in part after thirty (30) days and for which the county is unable to retain increased property tax allocations, shall bear interest at the legal rate per annum established pursuant to section 685.010 of the Code of Civil Procedure, on the unpaid balance thereof.

(Ord. No. 2897, 1-8-91)

(Ord. No. 4115, § 6, 6-14-16)

disbursement.

(a)

Findings and intent. The board of supervisors makes the following findings and declarations of intent:

(1)

As an essential element of the local agency home rule guaranteed by the California Constitution, property taxes collected in a county have always been intended for use in that county.

(2)

Proposition 13, as adopted in June of 1978 and amended thereafter, allows the legislature to specify how the property taxes collected in a county are to be apportioned among the county and the cities and

districts therein, but did not contemplate that property taxes would be taken for State purposes or would be apportioned in a manner inconsistent with the home rule provisions of the Constitution of California.

(3)

Proposition 98, as adopted in November of 1988 and amended by Proposition 111 in June of 1990, provides that a county's portion of school funding is the amount of property taxes provided to the schools in the county for fiscal [year] 1987-88, adjusted annually for cost of living increases. Pursuant to Proposition 98, the state's portion of school funding is the amount that, when added to the counties' portion, will bring total school funding up to the level specified in the Proposition.

(4)

Article XVI, Section 16 of the California Constitution and legislation promulgated thereunder provides for the levying and allocation of taxes on property within redevelopment projects, and the County of Butte has entered into binding agreements with redevelopment agencies pertaining thereto. Said provisions and agreements do not contemplate that such property taxes would be taken for state purposes or apportioned in a manner inconsistent therewith.

(5)

The Legislature of California has expressed its intent to take approximately two billion six hundred million dollars ($2,600,000,000.00) of the property taxes collected in California counties in fiscal [year] 1993-94 and use those funds to pay a substantial part of the state's portion of school funding or to pay other State expenses, in clear violation of the letter and intent of Proposition 98 and of Articles XIIIA and XIIIB of the California Constitution.

(6)

For fiscal [year] 1992-93, available revenues have fallen far short of the expenditures necessary to meet the critical fiscal needs of Butte County, requiring that essential county services be cut substantially.

(7)

If the gap between available revenues and necessary expenditures increases to any significant extent for fiscal [year] 1993-94, the county will not be able to fund state mandates and provide for the essential health, safety and general welfare of its citizens that is requisite to meaningful home rule.

(8)

If the legislature acts upon its expressed intent to take approximately two billion six hundred million dollars ($2,600,000,000.00) of the property taxes collected in California counties in fiscal [year] 1993-94 and use those funds to pay other state expenses, this county would lose a very significant part of the funding now used to provide critical county services, would be prevented from providing for the essential health, safety and general welfare of its citizens, and would be deprived of meaningful home rule in contravention of the Constitution of California.

(9)

Butte County hereby finds that the aforesaid intended state action would constitute an illegal confiscation of the property taxes of this county, in that such action would prevent the county from providing for the essential health, safety and general welfare of its citizens, would prevent the meaningful home rule guaranteed by the Constitution of California, would violate the schools funding scheme of Proposition 98 by requiring this county to pay a substantial part of the state portion of school funding, would violate Section 6 of Article XIIIB of the state constitution by mandating increased local agency funding of schools without state reimbursement, and would be in excess of the power given to the legislature in Section 1(a) of Article XIIIA of the state constitution lawfully to apportion property taxes among the county and cities and districts therein.

(10)

Butte County, therefore, determines that it is necessary to take action to prevent the intended state confiscation of the property taxes to be collected in this county for fiscal [year] 1993-94 and to insure the preservation of the constitutionally guaranteed powers of home rule, including the power to provide for the essential health, safety and general welfare of the citizens of the County. This section, therefore, provides for the lawful apportionment among the county and cities, redevelopment agencies and districts therein of the property taxes collected in this county in fiscal [year] 1993-94.

(b)

Apportionment. Notwithstanding any provision of state law to the contrary, the apportionment of property taxes among the county, the cities, redevelopment agencies, school districts (including Butte Community College District) and other districts therein shall be in the manner such apportionment was made for fiscal [year] 1992-93 pursuant to Chapter 6 of Part 0.5 of Division 1 of the Revenue and Taxation Code of California and Article XVI, Section 16 of the California Constitution, legislation promulgated thereunder, and agreements entered into pursuant thereto.

(c)

Collection and disbursement. The treasurer-tax collector and auditor shall collect, apportion and disburse property taxes for fiscal [year] 1993-94 in accordance with subsection (b) unless the Board of Supervisors of Butte County, by emergency declaration adopted pursuant to four-fifths vote, specifies an alternative apportionment.

(d)

Circumstances invoking operation of this section. In accordance with the findings and intent of subsection (a), this section will become operative, and property taxes shall be collected, apportioned and disbursed in accordance herewith, in the event the state enacts legislation that would result in the aforesaid confiscation of property taxes collected in Butte County in fiscal [year] 1993-94.

(Ord. No. 3069, §§ 1—4, 5-11-93)

Editor's note— Ordinance No. 3069, adopted May 11, 1993, did not specifically amend this Code; hence, codification of §§ 1—4 of said ordinance as § 21-1.4 herein was at the editor's discretion.

(a)

The board of supervisors hereby finds as follows:

When the amount of an escape assessment is so small that it results in a tax liability of fifty dollars ($50.00) or less, it is not economical to enroll the escape assessment because the amount of taxes is outweighed by the cost of assessing and collecting the taxes.

(b)

Therefore, pursuant to Revenue and Taxation Code Section 531.9, effective immediately upon the date the ordinance from which this section is derived takes effect, the assessor shall not make an escape assessment of an appraisal unit where that assessment would result in taxes in the amount of fifty dollars ($50.00) or less.

(Ord. No. 4101, § 1, 11-10-15)