Mariposa County Municipal Code § 3.52 Revenue And Finance
Mariposa County Municipal Code · 2026-09 edition · updated 2026-10-02 · Mariposa County
Cite as: Mariposa County Municipal Code § 3.52 · Text as of 2026-10-02
3.52.010 Collection Of Assessments For Zones Of Benefit¶
All assessments for zones of benefit located within the county service area shall be collected on the property tax roll.
| HISTORY |
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| Adopted by Ord.762 Sec. 1 on 2/6/1990 |
3.52.020 Process For Collecting Assessments¶
The collection shall be made in the same manner and at the same time as general county property taxes and assessments. (Calif. Govt. Code sections 25210.77(a) and 29304)
HISTORY
Adopted by Ord. 762 Sec. 1 on 2/6/1990
3.52.030 Notification To County Auditor¶
Immediately after fixing an assessment for a county service area zone of benefit by the board of supervisors, the clerk of the board shall notify the auditor's office, in writing, of the amount of the assessment and a description of the properties affected by the assessment.
HISTORY
Adopted by Ord. 762 Sec. 1 on 2/6/1990
3.52.040 Levying Tax Assessment¶
Immediately upon receipt by the county auditor of the information described in section 3.52.030, the county auditor shall take whatever steps are necessary to levy the assessment on the tax roll.
HISTORY
| Adopted by Ord.762 Sec. 1 on 2/6/1990 3.56 Public Agency Administrative Overhead Fee 3.56.010 Citation |
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| 3.56.020 Imposition Of Fee |
| 3.56.030 Payment Of Fee |
| 3.56.040 Interpretation Of Provisions Of Chapter 3.56.050 Administration Of Chapter 3.56.060 Oversight Committee |
| 3.56.010 Citation |
| This chapter shall be known as "Public Agency Administrative Overhead Fee of the County of Mariposa". It is adopted pursuant to Revenue and Taxation Code section 97 commencing with the 1990-91 fiscal year. |
| HISTORY |
|---|
| Adopted by Ord.794 Sec. 1 on 2/5/1991 |
| 3.56.020 Imposition Of Fee |
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The county shall allocate its property tax administrative costs for each fiscal year among all public agencies receiving property tax revenues for that fiscal year in accordance with a resolution of the board each fiscal year. The allocation of property tax administrative costs shall not exceed the actual county costs of assessing, collecting, and allocating property taxes for the applicable fiscal year, including applicable administrative overhead costs as permitted by federal circular A-87 standards.
The following is a list of the public agencies which shall have property tax administrative cost fees allocated pursuant to section 3.56.010 above:
| 1. Coulterville Lighting |
|---|
| 2. Don Pedro Sewer Zone |
| 3. Hornitos Lighting |
| 4. Mariposa Lighting |
| 5. Mariposa Parking Maintenance |
| 6. Mariposa Pines |
| 7. Yosemite Alpine Village |
| 8. Yosemite West Maintenance District |
| 9. John C. Fremont Hospital District |
| 10. Mariposa Public Utility District |
| 11. Mariposa County Unified School District |
HISTORY
Adopted by Ord. 794 Sec. 1 on 2/5/1991 Amended by Ord. 999 Sec. V on 12/2/2003 3.56.030 Payment Of Fee
The county auditor/recorder is authorized and directed to invoice each public agency listed in Section 3.56.020 above for its share of administrative costs in accordance with the appropriate board resolution. For each such public agency which does not pay the invoice within thirty (30) days of the date of invoice, the county auditor/recorder shall pursue collection in accordance with section 907 of the Government Code, and any other applicable law.
HISTORY
Adopted by Ord. 794 Sec. 1 on 2/5/1991
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