Calaveras County Municipal Code Ch. 3.14 Miscellaneous Treasurer/Tax Collector's Fees

Pursuant to the authority of California Revenue and Taxation Code Section 4217 and Government Code Section 54985, et seq., the processing fee charged to persons electing to pay delinquent taxes in installments is twenty dollars. This fee shall be deposited to the county general fund.

(Ord. 2255 § 1(part), 1992).

Pursuant to the authority of California Government Code Section 6157, when a personal check offered in payment of any obligation payable to the county is returned without payment for any reason, a fee of fifteen dollars shall be imposed, and the charge shall be added to and become part of the underlying obligation. This fee shall be deposited to the county general fund.

(Ord. 2255 § 1(part), 1992).

Pursuant to the authority of California Revenue and Taxation Code Section 4112 and California Government Code Section 54985, et seq., whenever tax-defaulted property subject to a notice recorded under Revenue and Taxation Code Section 3691.4 is redeemed, the tax collector shall collect, in addition to the amount required to redeem, seventy-five dollars for costs incurred in searching for and mailing notices to the parties of interest, and shall deposit the fee in the county general fund. An additional fee of nine dollars shall be collected to pay the fee for recording rescission of the notice, per Revenue and Taxation Code Section 4112 and Government Code Sections 27361.3 and 27361.4, which shall be deposited by the recorder to the appropriate funds in compliance with Government Code Section 27361, et seq.

(Ord. 2255 § 1(part), 1992).

Pursuant to the authority of California Revenue and Taxation Code Section 2821 and Government Code Section 54985, the fee charged for processing an application for separate valuation of any parcel on the current roll is one hundred fifty dollars. This fee shall be deposited to the county general fund.

(Ord. 2255 § 1(part), 1992).