Merced County Municipal Code Ch. 5.56 Merced County

§ 5.56.010. Purpose.¶

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)

Exceptions & meaning →

§ 5.56.020. Fee for service.¶

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:

FEE DESCRIPTION	FEE DESCRIPTION	FEE	DESCRIPTION AUTHORITY
1.0 SECURED TAX FEES	1.0 SECURED TAX FEES	1.0 SECURED TAX FEES	1.0 SECURED TAX FEES
1.01	Separate Valuation	$100.00	Revenue & Taxation Code § 4151
1.02	Lot Line Adjustments/Map Fee	$170.00	Government Code § 54985
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 Publication Fee	$40.00	Revenue & Taxation Code § 3362 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 Certified Mail	ACTUAL	Government Code § 54985
1.12	Excess Proceeds Admin Cost	$350.00	Revenue & Taxation Code § 4674 Government Code § 54985
1.13	Tax Roll Data - Current Year	$200.00	Government Code § 54985
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
2.0 UNSECURED TAX FEES	2.0 UNSECURED TAX FEES	2.0 UNSECURED TAX FEES	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 Certified (Mobile Homes)	$40.00	Revenue & Taxation Code § 5832 (b), 4531 (a) Government Code § 54985 (a)
2.04	Current Unsecured Late Notice (1st Reminder)	$20.00	Revenue & Taxation Code § 2922 (e)
2.05	Notice of Pending Lien, Unsecured (2nd reminder)	$20.00	Revenue & Taxation Code § 2922 (e)
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 Assignment Fee	$15.00	R&T Code § 2922 (e) GOV Code § 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
2.20	Vendor Fees	Actual Cost	Government Code § 54985
3.0 SECURED/UNSECURED TAX FEES	3.0 SECURED/UNSECURED TAX FEES	3.0 SECURED/UNSECURED TAX FEES	3.0 SECURED/UNSECURED TAX FEES
3.01	Research Fee - Per Quarter Hour	$20.00 +	Government Code § 54985
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 Enforcement)	Actual Cost	Government Code § 54985
3.05	Tax Non-Sufficient Funds (NSF) Fee	$60.00	Government Code § 54985
3.06	Payment Processor Vendor NSF Fee	$10.00	Government Code § 54985
4.0 MISCELLANEOUS FEES	4.0 MISCELLANEOUS FEES	4.0 MISCELLANEOUS FEES	4.0 MISCELLANEOUS FEES
4.01	Bankruptcy Fees	$128.00	Revenue & Taxation Code § 2922 (e) Government Code § 54985
4.02	TOT/Short Term Rental Registration Fee	$40.00	Revenue & Taxation Code § 7280, 7283.5, Ordinance No. 1992 (5.32.070), Government Code § 54985
4.03	Transient Occupancy Tax Admin/Direct Recovery	10%/Cost	Government Code § 54985
5.0 TREASURER FEES	5.0 TREASURER FEES	5.0 TREASURER FEES	5.0 TREASURER FEES
5.01	Treasury Non-Sufficient Funds (NSF) Fee	$60.00	Government Code § 54985
5.02	ACH Received - Unclaimed (Claimed After 2 Weeks)	$40.00	Government Code § 54985
5.03	ACH Received - Unclaimed (Claimed After 4 Weeks)	$80.00	Government Code § 54985
5.04	Unidentified - Unclaimed ACH Received	$125.00	Government Code § 54985
5.05	One-Time Outgoing Intra-Bank/Wire/ACH Transfer Fee	$41.00	Government Code § 54985
5.06	Repetitive Outgoing Intra-Bank/Wire/ACH Transfer Fee	$33.00	Government Code § 54985
5.07	Debt Service Set-Up Fee	$150.00	Government Code § 54985
5.08	Research Fee - Per Quarter Hour	$20.00 +	Government Code § 54985
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)

Exceptions & meaning →