Chapter 5.56 — MERCED COUNTY TREASURER-TAX COLLECTOR FEE SCHEDULE

MERCED COUNTY TREASURER-TAX COLLECTOR FEE SCHEDULE

Pursuant to Title 5, Division 2, Part 1, Chapter 12.5 of the California Government Code, any county can fix and collect charges for its services, in whole or in part, for the cost thereof. (Ord. 1938 § 1, 2015; Ord. 1964 § 1, 2018; Ord. 1968 § 1, 2019; Ord. 1984 § 1, 2019; Ord. 2034, 10/17/2023; Ord. 2042, 11/26/2024)

The fee for service is based upon costs of tax collections as mandated by the state and upon the cost of providing services for the 2024/2025 fiscal year, and is applied to the following services:

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FEE DESCRIPTION FEE DESCRIPTION AUTHORITY
1.0 SECURED TAX FEES
1.01 Separate Valuation $100.00 Revenue & Taxation Code § 4151
1.02 Lot Line Adjustments/Map $170.00 Government Code § 54985
Fee
1.03 Reminder Notice $20.00 Government Code § 54985
1.04 Delinquent Cost $60.00 Revenue & Taxation Code § 2621
Government Code § 54985
1.05 Pay Plan Set-Up Fee $100.00 Revenue & Taxation Code § 4217 &
4837.5
1.06 Bulk Transfer $100.00 Government Code § 54985
1.07 Impending Power to Sell $60.00 Revenue & Taxation Code § 4672.2
1.08 Redemption Notice $40.00 Revenue & Taxation Code § 3362
Publication Fee Government Code § 54985
1.09 Power to Sell $50.00 Government Code § 54985
1.10 Auction Costs $440.00 Revenue & Taxation Code § 4672.1
Government Code § 54985
1.11 Auction Mailing Cost for ACTUAL Government Code § 54985
Certified Mail
1.12 Excess Proceeds Admin $350.00 Revenue & Taxation Code § 4674
Cost Government Code § 54985
1.13 Tax Roll Data - Current $200.00 Government Code § 54985
Year
1.14 Tax Roll Data - Prior Years $100.00 Government Code § 54985
1.15 Excess Proceeds Joint Claim $55.00 Revenue & Taxation Code § 4676 (d)
Government Code § 54985

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FEE DESCRIPTION FEE DESCRIPTION AUTHORITY
2.0 UNSECURED TAX FEES
2.01 DMV Boat Hold Notice $40.00 Revenue & Taxation Code § 3205
Government Code § 54985 VC
§ 9880
2.02 DMV Boat Hold Release $30.00 Revenue & Taxation Code § 3205
Government Code § 54985 VC
§ 9880
2.03 Original Tax Clearance $40.00 Revenue & Taxation Code § 5832
Certified (Mobile Homes) (b), 4531 (a) Government Code
§ 54985 (a)
2.04 Current Unsecured Late $20.00 Revenue & Taxation Code § 2922 (e)
Notice (1st Reminder)
2.05 Notice of Pending Lien, $20.00 Revenue & Taxation Code § 2922 (e)
Unsecured (2nd reminder)
2.06 Certificate of Lien Fee $30.00 Revenue & Taxation Code § 2922 (e)
2.07 Release of Lien Fee $30.00 Revenue & Taxation Code § 2922 (e)
2.08 Pay Plan Set-Up Fee $100.00 Revenue & Taxation Code § 4217 &
4837.5
2.09 Part Pay Plan Setup Fee $25.00 Revenue & Taxation Code § 4217 &
4837.5
2.10 FAA Hold Process $95.00 Revenue & Taxation Code § 2922 (e)
2.11 ABC Hold Process $110.00 Revenue & Taxation Code § 2922 (e)
Business Professions Code § 24049
2.12 Notice of Tax Intercept $120.00 Revenue & Taxation Code § 2922 (e)
Government Code § 54985
2.13 3rd Party Account $15.00 R&T Code § 2922 (e) GOV Code
Assignment Fee § 54985 (a)
2.14 Bank Account Levy $155.00 Revenue & Taxation Code § 2922,
2951 Government Code § 54985
2.15 Summary Judgement $260.00 Revenue & Taxation Code § 2922 (e)
2.16 Till Tap Notice Actual Cost Revenue & Taxation Code § 2922 (e)
Government Code § 12419.8
2.17 Till Tap Process Actual Cost Revenue & Taxation Code § 2922 (e)
Government Code § 12419.8
2.18 Seizure Reimbursement Actual Cost Revenue & Taxation Code § 2922,
2951-2963, 3005 Government Code
§ 26720, 26726, 54985
2.19 Tax Collector Seizure Fee $15.00 Revenue & Taxation Code § 2958

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FEE DESCRIPTION FEE DESCRIPTION AUTHORITY
2.20 Vendor Fees Actual Cost Government Code § 54985
3.0 SECURED/UNSECURED TAX FEES
3.01 Research Fee - Per Quarter $20.00 + Government Code § 54985
Hour
3.02 Copies - Per Page $1.00 Revenue & Taxation Code § 162
Government Code § 54985
3.03 Court Appearance - Staff Actual Cost Government Code § 54985
3.04 Attorney Fees (Collection Actual Cost Government Code § 54985
Enforcement)
3.05 Tax Non-Sufficient Funds $60.00 Government Code § 54985
(NSF) Fee
3.06 Payment Processor Vendor $10.00 Government Code § 54985
NSF Fee
4.0 MISCELLANEOUS FEES
4.01 Bankruptcy Fees $128.00 Revenue & Taxation Code § 2922 (e)
Government Code § 54985
4.02 TOT/Short Term Rental $40.00 Revenue & Taxation Code § 7280,
Registration Fee 7283.5, Ordinance No. 1992
(5.32.070), Government Code
§ 54985
4.03 Transient Occupancy Tax 10%/Cost Government Code § 54985
Admin/Direct Recovery
5.0 TREASURER FEES
5.01 Treasury Non-Sufficient $60.00 Government Code § 54985
Funds (NSF) Fee
5.02 ACH Received - Unclaimed $40.00 Government Code § 54985
(Claimed After 2 Weeks)
5.03 ACH Received - Unclaimed $80.00 Government Code § 54985
(Claimed After 4 Weeks)
5.04 Unidentified - Unclaimed $125.00 Government Code § 54985
ACH Received
5.05 One-Time Outgoing Intra- $41.00 Government Code § 54985
Bank/Wire/ACH Transfer
Fee
5.06 Repetitive Outgoing Intra- $33.00 Government Code § 54985
Bank/Wire/ACH Transfer
Fee
5.07 Debt Service Set-Up Fee $150.00 Government Code § 54985

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FEE DESCRIPTION FEE DESCRIPTION AUTHORITY
5.08 Research Fee - Per Quarter $20.00 + Government Code § 54985
Hour
5.09 Copies - Per Page $1.00 Government Code § 54985

(Ord. 1737, 2004; Ord. 1938 § 1, 2015; Ord. 1964 § 1, 2018; Ord. 1968 § 1, 2019; Ord. 1984 § 1, 2019; Ord. 2034, 10/17/2023; Ord. 2042, 11/26/2024)