Glenn County Municipal Code § 4.32 Property Tax Administration Fees

Pursuant to Section 97(f) of the California Revenue and Taxation Code, the county auditor shall determine the property tax administrative costs proportionately attributable to local jurisdictions other than the county or cities in the county, by adding the property tax-related costs of the assessor, tax collector and auditor, including applicable administrative overhead costs as permitted by Federal Circular A-87 standards, and multiplying the sum of those amounts by the ratio of property tax revenue received by jurisdictions other than the county and cities within the county divided by the total property tax received by all local jurisdictions in the county for each fiscal year commencing with the 1989-90 fiscal year. (Ord. 980 § 2 (part), 1991.)

Commencing in the fiscal year 1990-91 and upon the operative date of the ordinance codified in this chapter, the auditor shall submit an invoice to the local jurisdictions set forth in Section 4.32.010 for the property tax administrative services rendered in each prior fiscal year, commencing with the 1989-90 fiscal year. Thereafter, the amount invoiced shall be a charge against the local jurisdiction and shall be due and payable to the county. (Ord. 980 § 2 (part), 1991.)