Inyo County Municipal Code Ch. 2.12 Treasurer—tax Collector

Note: Editor's Note: Administration of real property transfer tax by county recorder, see Ch. 3.24 of this code.

The offices of treasurer and tax collector of the county are united and consolidated to the end that the person elected to fill the office so united and consolidated shall discharge and perform all the duties pertaining to each.

(Ord. 17 § 2, 1934; Ord. 58 § 2, 1957; Ord. 249 § 1, 1974)

A. No person shall be eligible for election or appointment to the office of county treasurer-tax collector unless that person meets at least one of the following criteria:

1. 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;

2. 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 college semester units, or their equivalent, in accounting, auditing or finance;

3. The person possesses a valid certificate issued by the California State Board of Accounting 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;

4. 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 college semester units, or their equivalent, in accounting, auditing or finance;

5. The person possesses a valid certificate issued by the Treasuring Management Association showing the person to be designated a Certified Cash Manager, with a minimum of sixteen college semester units, or their equivalent, in accounting, auditing or finance.

B. This section shall only apply to persons duly elected or appointed as the county treasurer-tax collector on or after January 1, 1998.

(Ord. 967 § 3, 1996)

A. After the election of a county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this section, and shall during the person's four-year term of office on or before June 30th of the fourth year, render to the State Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, forty-eight hours, or an equivalent amount of continuing education units within the discipline of treasury management or public finance or both, offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this section. The wilful or negligent failure of any elected county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of Government Code Section 27000.8.

B. Any duly elected county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time, the requirements of this section shall not apply.

(Ord. 967 § 4, 1996)