Earlier editions: 2026-09
Modoc County Municipal Code Ch. 3.52 Allocation of Property Tax Administration Costs
Modoc County Municipal Code · 2026-10 edition · updated 2026-10-04 · Modoc County
Cite as: Modoc County Municipal Code Chapter 3.52 · Text as of 2026-10-04
3.52.010 - Statutory authority.¶
A. Revenue and Taxation Code Section 97 provides for the recovery by the county commencing with the 1990-91 fiscal year of its actual costs of assessing, collecting and allocating property taxes, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards, from all public agencies in proportion to the property tax proceeds received by each public agency.
B. Pursuant to Revenue and Taxation Code Section 97 the allocation of property tax administrative costs shall not exceed the actual county costs of assessing, collecting and allocating property taxes, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards.
C. Pursuant to Revenue and Taxation Code Section 97 the recovery of such county property tax administrations costs during the 1990-91 fiscal year is to be based on a determination by the county auditor-controller of the county's property tax administrative costs for the 1989-90 fiscal year and an allocation of such costs among public agencies receiving property tax revenues received by each such public agency for the 1989-90 fiscal year.
(Ord. 296 §1(part), 1991)
3.52.020 - Determination of property tax administration.¶
The costs of property tax administration for the 1989-90 fiscal year have been determined to be the following:
| Assessor | Auditor | Tax Collector | Total | |
|---|---|---|---|---|
| Direct Costs | $257,953 | $2,392 | $ 85,313 | $345,659 |
| A-87 Overhead | 45,106 | 1,857 | 25,890 | 76,853 |
| Total Costs | $303,059 | $4,250 | $115,204 | $422.513 |
| Less Offsetting Revenues: Fees collected: | Less Offsetting Revenues: Fees collected: | Less Offsetting Revenues: Fees collected: | Less Offsetting Revenues: Fees collected: | (41,309) |
| Costs of Property Tax Administration: | Costs of Property Tax Administration: | Costs of Property Tax Administration: | Costs of Property Tax Administration: | $381,204 |
(Ord. 296 §1(part), 1991)
3.52.030 - Allocation of property tax administration costs among public agencies.¶
Modoc County property tax administration costs shall be allocated among public agencies with the exception of fire districts and cemetery districts as follows:
Property Tax Administration
Cost Allocation Factors
| Fund Miscellaneous Districts | Tax Administration Charge |
|---|---|
| City of Alturas | $14,642.27 |
| Cedarville Water | 208.61 |
| Mayer Memorial Hospital | 197.19 |
| Lassen/ |
23.61 |
| California Pines Community Services | 7,472.36 |
| Adin Community Services | 124.36 |
| Daphnedale Community Services | 89.86 |
| Fall River Resource Conservation & Development | 2.49 |
| Hot Springs Irrigation | 213.87 |
| South Fork Irrigation | 392.91 |
| School Districts | |
| Modoc Joint Unified | $95,463.66 |
| Surprise Valley Joint Unified | 15,323.13 |
| Tulelake Basin Joint Unified | 36,479.09 |
| County Superintendent of Schools Services: | |
| Education | 6,587.02 |
| Community College Claims | 13,308.76 |
| Children Institution | 576.05 |
| County Tuition | 125.63 |
| Equalization Offset | 1,886.58 |
| Regional Occupation Program | 2,695.24 |
| Special Schools | 3,173.02 |
| Fall River Joint Unified | 1,281.34 |
| Shasta/ |
260.80 |
| Lassen Community College | 4,026.42 |
| Big Valley Joint Unified | 18,276.66 |
| Lassen Trainable Mentally Retarded | 99.48 |
| Lassen Special Education Building | 22.57 |
| _____ | |
| Total | $222,952.97 |
The allocation of property tax administrative costs does not exceed the actual county costs of assessing, collecting and allocating property tax for the 1989-90 fiscal year, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards.
(Ord. 296 §1(part), 1991)
3.52.040 - Collection of tax administration fees.¶
The county auditor is authorized and directed to invoice each public agency listed in Section 3.52.030 of this chapter other than a city for its share of property tax administrative costs as set forth in that section. For each public agency which does not pay the invoice within thirty days of the date of invoice and for each city, the auditor is authorized and directed to retain up to one half of any increased property tax allocation to which a jurisdiction may be otherwise entitled until the county recovers the property tax administrative costs to which it is entitled under this chapter.
(Ord. 296 §1(part), 1991)
3.52.050 - Annual calculation and amendment.¶
The auditor shall calculate the fees described herein annually and the schedules set forth in Section 3.52.030 may be amended annually in accordance with the auditor's calculations by resolution of the board of supervisors.
(Ord. 296 §1(part), 1991)
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