Imperial County Municipal Code Ch. 2.32 County Tax Collector/Treasurer

The duties of the tax collector of the county of Imperial, having been previously separated from the office of the assessor of the county of Imperial, and the office of the Imperial County treasurer which were consolidated pursuant to Ordinance No 1335, adopted on January 9, 2001 are as of the effective date as set forth below consolidated. The board of supervisors of the county of Imperial, state of California, deem it in the public interest that the duties of each office be consolidated. This consolidation shall become effective upon the first of the following dates: the next business day following the vacation of either the Imperial County tax collector or the Imperial County treasurer.

(Ord. 1335 § 2 (part), 2001: prior code § 23800)

The Imperial County tax collector/treasurer shall be elected by the voters of the county of Imperial.

(Ord. 1335 § 2 (part), 2001: prior code § 23801)

No person shall be eligible for election or appointment to the office of Imperial County tax collector/treasurer unless that person meets at least one of the following criteria:

A. 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 years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices;

B. 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;

C. The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant;

D. 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;

E. The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated a certified cash manager, with a minimum of sixteen (16) college semester units, or their equivalent, in accounting, auditing, or finance.

(Ord. 1335 § 2 (part), 2001: prior code § 23802)

In addition to the duties prescribed elsewhere by State Law and by this chapter, the Imperial County tax collector/treasurer, as ex-officio county license collector, shall have and perform the following duties which shall commence upon the effective date of this chapter:

A. Pursuant to Revenue and Taxation Code Section 2904, the tax collector/treasurer shall collect taxes on unsecured property;

B. Pursuant to Revenue and Taxation Code Section 4104.4, the tax collector/treasurer shall be the redemption officer;

C. Pursuant to Welfare and Institutions Code Section 580.4, there is delegated to the tax collector/treasurer the collection functions of the probation officer authorized by Welfare and Institutions Code Section 580 and required by Sections 1685 to 1687, inclusive, of the Code of Civil Procedure. The service charge heretofore imposed pursuant to Welfare and Institutions Code Section 580.5 shall be collected by the tax collector/treasurer as the designated officer to perform the services of the probation officer as hereinabove provided.

D. The tax collector/treasurer as ex-officio county license collector shall collect all classes of debts owed to the county of Imperial which are referred to his or her office for collection by the board of supervisors of the county of Imperial.

E. Pursuant to Government Code Section 27000, the tax collector/treasurer shall receive and keep safely all money belonging to the county and all other money directed by law to be paid to him or her and apply and pay it out, rendering the account as required by law.

F. Pursuant to Government Code Section 27000.1, the tax collector/treasurer shall invest or reinvest the funds of the county and the funds of other depositors in the county treasury, including but not limited to special districts and schools as well as retirement system funds, pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5, or as subsequently amended.

G. The tax collector/treasurer shall prepare its own departmental budget.

H. The tax collector/treasurer shall serve as a member of the Retirement Board pursuant to Government Code Section 31520.1.

(Ord. 1335 § 2 (part), 2001: prior code § 23803)

A. Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector shall, beginning in 2003, complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30th of each two-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, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The wilful or negligent failure of any county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.

B. This section is enacted pursuant to the provisions of Section 27000.9 of Article I of Chapter 5 of Part 3 of Division 2 of Title 3 of the Government Code and nothing herein contained is intended to be contrary to said provisions.

(Ord. 1335 § 2 (part), 2001: prior code § 23804)

A. Pursuant to Revenue and Taxation Code Section 2821, the tax collector/treasurer is authorized to charge an application fee for actual cost incurred for the processing of an application for the separate valuation of any parcel on the current roll. The fee shall be governed by the provisions of Chapter 12.5 of Part 1 of Division 2 of Title 5 of the Government Code.

B. Pursuant to Revenue and Taxation Code Section 4151, the tax collector/treasurer is authorized to charge an application fee for the processing of an application for the separate valuation of any parcel for redemption. The fee shall be governed by the provisions of Chapter 12.5 of Part 1 of Division 2 of Title 5 of the Government Code.

C. Pursuant to Revenue and Taxation Code Section 4217, the tax collector/treasurer is authorized to charge a processing fee for the initiation and reinstatement of an installment plan for payment of delinquent taxes. The fee shall be governed by the provisions of Chapter 12.5 of Part 1 of Division 2 of Title 5 of the Government Code.

D. Pursuant to Revenue and Taxation Code Section 4674, the tax collector is authorized to charge a fee to recover costs of administering and processing claims for excess proceeds that have not been recovered under any other provision of law. The fee shall be governed by the provisions of Chapter 12.5 of Part 1 of Division 2 of Title 5 of the Government Code.

(Ord. 1432 § 2 (part), 2008; Ord. 1335 § 2 (part), 2001: prior code § 23805)

A. Each applicant that is subject to the provisions of Section 2.32.060(A) or (B) of this chapter shall pay a fee of forty dollars ($40.00) per application for separate property tax valuation.

B. Each applicant that is subject to the provisions of Section 2.32.060(C) of this chapter shall pay the following fees:

1. Upon the initial election to pay delinquent taxes in installments, there shall be a processing fee of twenty dollars ($20.00).

2. In the event a default occurs under the provisions of Revenue and Taxation Code Section 4222, each applicant shall pay a processing fee of twenty dollars ($20.00) upon reinstatement of the defaulted installment plan.

C. Each application that is subject to the provisions of Section 2.32.060(D) of this chapter shall pay a fee of two hundred dollars ($200.00) to administer and process each claim for excess proceeds.

(Ord. 1432 § 2 (part), 2008; Ord. 1421 § 2 (part), 2006)

Pursuant to Revenue and Taxation Code Section 4112, the tax collector/treasurer is authorized to collect the following fees upon redemption of any parcel upon which a notice of power to sell has been recorded:

A. A thirty-five dollar ($35.00) fee for cost of obtaining the names and last known addresses of, and for mailing notices to parties of interest;

B. A fee in the amount required by Government Code Section 27361.3 shall be paid to the county clerk/recorder for the cost of recordation of a rescission of the notice;

C. A fifty dollar ($50.00) fee for parcels redeemed prior to tax sale, but after the county has incurred notice or publication costs in connection with a notice of proposed sale;

D. Pursuant to Revenue and Taxation Code Section 3704.7: a fifty dollar ($50.00) fee to cover actual and reasonable costs incurred by the tax collector/treasurer, or his or her agent, or both, in personally contacting, or, if personal contact is not made after reasonable efforts, by noticing in writing, the owner-occupant of any property known to be the primary residence of the last-known assessee of the property scheduled to be sold at auction;

E. A fifty dollar ($50.00) fee to cover actual and reasonable costs incurred by the tax collector/treasurer, or his or her agent, or both, in posting notice of impending tax sale upon improved property, not necessarily the primary residence of the last known assessee.

(Ord. 1335 § 2 (part), 2001: prior code § 23807)

The tax collector/treasurer is authorized to collect the following fees when an unsecured account becomes delinquent:

A. A twenty-five dollar ($25.00) fee for administrative costs of collection which may include, but is not limited to, notice costs, lien preparation costs, DMV boat hold fees, and interagency offset program fees;

B. A fifteen dollar ($15.00) fee for each seizure of unsecured property due to delinquency;

C. A fee in the amount required by Government Code Section 27361.3 shall be paid to the county clerk/recorder for the cost of recordation of release of lien;

D. Mileage at the rate set for the other county reimbursement.

(Ord. 1335 § 2 (part), 2001: prior code § 23808)

The tax collector/treasurer is authorized to collect the following fees pursuant to Government Code Section 54985.

(Ord. 1432 § 2 (part), 2008; Ord. 1421 § 2 (part), 2006)