Modoc County Municipal Code Ch. 3.34 Tax Collector Fees

The tax collector shall charge application fees which are set as follows:

A. Separate valuation of any tax on the current roll for the purpose of paying taxes:

1. Each tax bill segregated into two bills: one hundred dollars;

2. Each additional tax bill: twenty-five dollars;

B. Separate valuation of any tax bill with prior unpaid taxes for the purpose of redeeming taxes:

1. Each original tax bill issued: fifty dollars.

(Ord. No. 305-A, § 1, 4-22-2014; Ord. 305 §2(part), 1994)

The tax collector shall charge a fee for processing a request to pay delinquent taxes in installments:

A. Prior year secured taxes: thirty dollars.

B. Prior delinquent unsecured taxes: thirty dollars.

C. Transient occupancy tax: thirty dollars.

(Ord. No. 305-A, § 1, 4-22-2014; Ord. 305 §2(part), 1994)

The tax collector shall charge the following miscellaneous fees:

A. Returned check fee: twenty dollars.

B. Duplicate tax bill fee: one dollar.

C. Certification of office records: one dollar.

D. Copies of records: fifty cents.

E. Computer printouts: twenty-five dollar minimum charge plus twenty-five cents per page.

F. Express postage or mailing costs: actual cost.

G. Tax status file — current secured role: three hundred dollars.

H. Secured abstract — delinquent tax data file: thirty-five dollars.

I. Supplemental tax status file: thirty-five dollars.

J. Second mobile home tax clearance certificate: fifteen dollars.

K. Special assessment administration fees: sixteen cents per parcel.

(Ord. No. 305-A, § 1, 4-22-2014; Ord. 305 §2(part), 1994)