El Dorado County Municipal Code Ch. 3.29 Establishment

Sec. 3.29.010. - Title.¶

This chapter shall be known, and may be referred to, in all proceedings as the Schedule of Fees for the Treasurer-Tax Collector's Office.

(Code 1997, § 3.29.010)

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Sec. 3.29.020. - Purpose.¶

The purpose of this chapter is to establish a schedule of fees, authorized by law, in the amount reasonably necessary to recover the cost incurred by the County Treasurer-Tax Collector on behalf of the County in providing the products or services enumerated herein.

(Code 1997, § 3.29.020)

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Sec. 3.29.030. - Authority.¶

The authority for the fees established herein is found in the California Government Code §§ 6157, 27361.3, 54985, 54986, 66016, 66018, and 66451.2, and California Revenue and Taxation Code §§ 162, 2503.2(g), 2509.1, 2511.1(f), 2811, 2821, 2922(e), 3205, 3704.7(e), 3719, 4112, 4141, 4151, 4186, 4217, 4672.1, 4672.2, 4673, 4837.5(i), and 5832(b) and Vehicle Code § 9880(b).

(Code 1997, § 3.29.030; Ord. No. 4651; Ord. No. 5012, § 1, 9-23-2014; Ord. No. 5027, § 1, 11-10-2015; Ord. No. 5125, § 2, 7-14-2020; Ord. No. 5176, § 2, 6-27-2023; Ord. No. 5206, § 1, 8-20-2024; Ord. No. 5237, § 2, 8-19-2025)

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Sec. 3.29.040. - Fee schedule.¶

The Treasurer-Tax Collector will hereafter collect the following fees for the services or product rendered.

ITEM NO.	DESCRIPTION	REFERENCE	FEE
BY LAW	BY LAW	BY LAW	BY LAW
1.	Nonpayment of credit card draft fee	R&T 2511.1(f)	$35.00
2.	Returned check fee—Treasury fee to depositors to recover direct cost by bank and handling by staff	GC 6157	$35.00
3.	Nonacceptance of an electronic funds transfer fee	R&T 2503.2(g) GC 54985	$35.00
4.	Tax sale preparation—Parcels redeemed within 90 days of sale and unsold parcels remaining unsold	R&T 4112(a)(3)	$150.00
5.	Cost of conducting sale—Sold parcels	R&T 4672.1, GC 54985, 66018	$150.00
COST RECOVERY	COST RECOVERY	COST RECOVERY	COST RECOVERY
6.	Application for separate valuation fee—Fee, per parcel, to separate current-year secured property tax bill or delinquent secured assessment	R&T 2821, 4151, per GC 54985, 66018	$93.00
7.	Application for separation fee—Fee, per parcel, to separate current-year secured property tax bill or delinquent secured assessment (lien, direct charge, 1915 bonds, or Mello-Roos special tax)	R&T 4141, 4186, GC 66018	$93.00
8.	Personal contact fee—Fee added to the amount to redeem when an attempt is made to personally contact an assessee with power-to-sell property	R&T 3704.7(e), GC 54985/54986, 66018	$186.00 per hour
9.	Excess proceeds fee—Fee per party of interest to notify parties of interest of excess proceeds from sale of tax-defaulted property	R&T 4672.2, GC 66018, 54985/54986	$47.00
10.	Subsequent (second, etc.) tax clearance or certificate (TCC) or conditional tax clearance certificate (CTCC) on mobile home fee—Fee to prepare a subsequent (second, etc.) tax clearance certificate or conditional tax clearance certificate (the first request for TCC or CTCC is issued without charge)	R&T 5832(b), GC 66018, 54985/54986	$47.00
11.	Reminder notice fee—Fee added to unpaid current-year unsecured bill after delinquent date to mail reminder notice	R&T 2922(e), GC 66018, 54985/54986	$38.00
12.	Reminder notice—Fee for preparing delinquent tax record and sending the reminder notice for the current-year second installment of secured property taxes and supplemental taxes	R&T 2621, 75.52(c)	$38.00
COST RECOVERY	COST RECOVERY	COST RECOVERY	COST RECOVERY
13.	DMV hold fee—Fee added to delinquent unsecured property tax on vessels for Department of Motor Vehicles notification	R&T 3205, VC 9880(b), GC 66018, 54985/54986	$47.00
14.	Certificate of lien, document preparation fee—Fee added to amount to redeem delinquent unsecured assessment to prepare a certificate of lien	R&T 2922(e), GC 66018, 54985/54986	$47.00
15.	Release of lien, document preparation fee—Fee added to amount to redeem delinquent unsecured assessment to prepare a release of lien	R&T 2922(e), GC 66018, 54985/54986	$47.00
16.	Duplicate release of lien, document preparation—Fee to prepare, on request, a duplicate release of lien	R&T 2922(e), GC 66018, 54985/54986	$47.00
17.	Collection letter fee—Fee added to amount to redeem delinquent unsecured assessment when formal collection letter is prepared	R&T 2922(e), GC 66018, 54985/54986	$47.00
18.	Personal contact fee—Fee added to amount to redeem delinquent unsecured assessment when personal contact (telephone or face-to-face) is made	R&T 2922(e), GC 66018, 54985/54986	$115.00 Annual, per assessment
19.	Bankruptcy claim fee—Fee added to amount to redeem delinquent unsecured assessment for filing a proof of claim with U.S. Bankruptcy Court	R&T 2922(e), GC 66018, 54985/54986	$186.00
20.	Special handling fee—Fee collected from taxpayer prior to establishing a special payment plan to redeem delinquent unsecured assessment	R&T 2922(e), GC 66018, 54985/54986	$186.00
21.	Bulk transfer quotation of taxes due fee—Fee collected from title company to prepare, on request, a quotation of unsecured taxes due	R&T 2922(e), GC 66018, 54985/54986	$186.00
22.	Installment payment plan initiation fee—Fee collected from taxpayer to start an installment payment plan	R&T 4217, per GC 54985/54986, R&T 4837.5(i)	$186.00
23.	Installment payment plan annual maintenance fee—Fee added to each installment of an installment payment plan	R&T 4217, per GC 54985/54986	$47.00
24.	Four-year payment plan initiation fee—Fee collected from taxpayer to start a four-year payment plan	R&T 4837.5(i), per GC 54985/54986	$186.00
25.	Four-year payment plan annual maintenance fee—Fee added to each installment of a four-year payment plan	R&T 4837.5(i), per GC 54985/54986	$47.00
26.	Quotation of taxes due and/or estimate of taxes liened fee—Fee collected from requestor prior to preparing quotes and estimates on certificates of merge and boundary line adjustments	GC 66451.2, 66016	$94.00 plus $10.00 per parcel
27.	Quotation of taxes due and/or estimate of taxes liened fee—Fee collected from requestor prior to preparing quotes and estimates on subdivision maps and parcel maps	GC 66451.2, 66016	$186.00 plus $10.00 per parcel
28.	Tax Collector certification of no taxes due fee—Fee collected from requestor prior to signing certification of no taxes due on subdivision maps, parcel maps, certificates of merge, and boundary line adjustments	GC 66451.2, 66016	$47.00
29.	Property tax outstanding list—Fee for report of outstanding taxes by a range of fee parcel number (FPN)	GC 66018, 54985, 54986	$47.00 per 15 minute increment
30.	Business license list fee—Fee for preparing a list of businesses meeting specified criteria such as by date issued, business type, or zip code	GC 66018, 54985, 54986	$186.00
ACTUAL COST	ACTUAL COST	ACTUAL COST	ACTUAL COST
31.	Notice/publication reimbursement—Redeemed parcels	R&T 4112(b) and (d), GC 54985	Actual cost
32.	Publication notice fee—Sold parcels	R&T 4672.2, GC 54985	Actual cost
33.	Advertising cost of sale	R&T 4673, 3719	Actual cost
INCREMENTAL	INCREMENTAL	INCREMENTAL	INCREMENTAL
34.	Research fee—Fee per parcel, per tax year, to determine who paid the taxes	GC 66018, 54985, 54986	$47.00 per 15 minute increment
35.	Erroneous payment fee—Fee to process payment reversal received from taxpayer agents in wrong amount	GC 66018	$47.00 per 15 minute increment
OTHER	OTHER	OTHER	OTHER
36.	Identification of parties of interest	R&T 4112(a)(1), GC 54985, 54986	Lesser of $308.00 or title co. amount
37.	Transient occupancy tax—Fee to calculate the assessment fee for nonpayment of transient occupancy tax (minimum one hour charge)	GC 66016, 66018	$47.00 per 15 minute increment
38.	Duplicate transient occupancy tax certificate—Fee, per certificate, to produce a duplicate transient occupancy tax certificate	R&T 162, GC 66018	$10.00
39.	Replacement tax bill fee—Fee, per bill for creating a replacement tax bill for same owner and address as the original tax bill	R&T 162, per GC 54985, 54986	$10.00
40.	Tax bill request fee—Fee, per parcel, for all requests for tax bills from banks, mortgage companies, and tax service agencies that are not submitted by electronic file in the format required by the County	GC 66018, 54985, 54986	$10.00
41.	Annual subscription fee for access to EDC FTP site, all files (current tax bills and delinquent tax bills data)	GC 66016, 66018	$600.00
42.	Annual subscription fee for access to EDC FTP site, access to delinquent tax bills data only	GC 66016, 66018	$400.00
43.	Recording fee—Release of tax lien	R&T 4112(a)(2), GC 27361.3, 54985, 54986	$20.00
44.	Revenue recovery—Collection fee added to amount due when County department refers the debt to Revenue Recovery Division	GC 16583.1	14.00% subject to adjustment per Board Policy B-4
45.	Revenue recovery—Collection fee added to amount due when Revenue Recovery Division refers the debt to an outside collection agency	GC 16585, 16583.1, 26220(a)	33.33% subject to adjustment per Board Policy B-4

(Code 1997, § 3.29.040; Ord. No. 4651; Ord. No. 5012, § 1, 9-23-2014; Ord. No. 5027, § 1, 11-10-2015; Ord. No. 5125, § 2, 7-14-2020; Ord. No. 5176, § 2, 6-27-2023; Ord. No. 5206, § 1, 8-20-2024; Ord. No. 5237, § 2, 8-19-2025)

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Sec. 3.29.050. - Statutory fees.¶

Fee amounts that are fixed by statute or adjusted by operation of state laws may be implemented by resolution of the Board of Supervisors.

(Ord. No. 5176, § 2, 6-27-2023)

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Sec. 3.29.060. - Recovery of collection costs.¶

Amounts referred to Revenue Recovery Division for collection, including amounts referred by Revenue Recovery Division to an outside collection agency, are subject to additional fees to cover the full cost of collection. Collection fees shall be added to the amount due and become part of the underlying debt obligation.

(Ord. No. 5206, § 1, 8-20-2024)

Exceptions & meaning →