Earlier editions: 2026-09
Title 2 — ADMINISTRATION AND PERSONNEL
Marin County Municipal Code Ch. 2.92 Property Inventory
Marin County Municipal Code · 2026-10 edition · updated 2026-10-04 · Marin County
Cite as: Marin County Municipal Code Chapter 2.92 · Text as of 2026-10-04
2.92.010 - Definitions.¶
For the purpose of this chapter, the following phrases, words and their derivations shall have the meanings given in this section:
(a) "Capital asset" means any individual item of county property which initially cost in excess of five thousand dollars and which has a useful life of three years of more.
(b) "Department head" means any county officer or person in charge of any office, department, service or institution of the county, each officer of a judicial district, each judge or the clerk, secretary or other administrative officer of each court of record, and the executive head of each special district whose affairs and funds are under the supervision and control of the board of supervisors, or for which the board is ex officio the governing board thereof.
(c) "Primary inventory control records" means the records pertaining to all county capital equipment which shall be maintained by the Marin County auditor-controller, as described in Section 2.92.020 of this chapter.
(Ord. 3375 § 1, 2003: Ord. 3182 § 1, 1994: Ord. 2854 § 1, 1984: Ord. 2196 § 1, 1975: Ord. 1277 § 1, 1963)
2.92.020 - Primary inventory control records.¶
The Marin County data processing department shall maintain continuous inventory control records which shall contain a tabulation of all capital equipment items owned by the county. The records shall indicate the departments to which the possession or custody of the equipment has been designated.
(Ord. 1277 § 2, 1963)
2.92.030 - Inventory.¶
The following is established as the procedure for the annual inventory of property belonging to the county:
(a) On or before July 1st of each year, the county auditor shall deliver to each department head, a list setting forth the capital equipment indicated to be in the possession or charge of the department head by the primary inventory control records.
(b) On or before July 10 of each year, each department head shall return and file the list with the county auditor with a statement, under oath that all of the capital equipment shown on the list is presently in his possession or custody. The filing of the list shall constitute compliance with the provisions of Government Code, Section 24051.
(Ord. 1277 § 3, 1963)
2.92.040 - Lost or unaccounted items.¶
A. NOTIFICATION. If, for any reason, a department head is unable to account for capital equipment indicated to be in his custody or possession, he shall also file with the county auditor a statement, under oath, setting forth, to the best of his knowledge, the facts pertaining to the loss or destruction of the property or his inability to account therefor.
B. ANNUAL REPORT. On or before June 30 of any year, the county auditor shall advise the board of supervisors of any lost or destroyed or unaccounted capital equipment. The board of supervisors may, when good cause exists therefor, order that the department head involved be discharged from responsibility for the capital equipment, and, further, that the items be removed from the primary inventory control records.
(Ord. 1277 § 4, 1963)
2.92.050 - Extension of time.¶
The board of supervisors may, in its discretion, extend the time for compliance with any of the requirements contained herein.
(Ord. 1277 § 5, 1963)
2.92.060 - Severability.¶
If any section, subsection, subdivision, sentence, clause or phrase of this chapter is, for any reason, held to be illegal or unconstitutional, such decision shall not affect the validity of the remaining portions of this ordinance. The board of supervisors hereby declare that they would have passed this chapter and each section, subsection, subdivision, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses or phrases are declared illegal or unconstitutional.
(Ord. 1277 § 6, 1963)
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