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Earlier editions: 2026-09

Title 2 — ADMINISTRATION AND PERSONNEL

Napa County Municipal Code Ch. 2.48 Treasurer-Tax Collector

Napa County Municipal Code · 2026-10 edition · updated 2026-10-04 · Napa County

Cite as: Napa County Municipal Code Chapter 2.48 · Text as of 2026-10-04

2.48.010 - Consolidation of offices.

The office and duties of treasurer of the county are consolidated with the office and duties of tax collector of the county, and the consolidated office shall be denominated "treasurer-tax collector."

(Ord. 451 § 1 (part), 1974: prior code § 1490)

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2.48.020 - Oath of office, bond and duties.

The treasurer-tax collector shall take the oath and give the bond required for each office and discharge all duties pertaining to each office. The amount of the bond shall be fixed from time to time by resolution of the board of supervisors.

(Ord. 451 § 1 (part), 1974: prior code § 1491)

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2.48.030 - Fee deposit requirements.

The treasurer-tax collector shall not be entitled to retain any of the fees allowed by law for the performance of the duties of such office, and shall forthwith deposit the same in the county treasury.

(Ord. 451 § 1 (part), 1974: prior code § 1493)

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2.48.040 - Compensation and expenses.

The treasurer-tax collector shall be allowed his actual and necessary traveling expense in the discharge of his official duties which he shall claim in the manner and at the rate prescribed by the board of supervisors from time to time.

(Ord. 586 § 1, 1978; Ord. 470 § 1, 1975: Ord. 451 § 1 (part), 1974: prior code § 1492)

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2.48.050 - Eligibility for office of treasurer-tax collector.

A. No person shall be eligible for election to the office of treasurer-tax collector unless that person meets the eligibility requirements of Section 27000.7 of the Government Code, as such may be amended from time to time.

B. This section shall only apply to persons duly elected as treasurer-tax collector on or after January 1, 1998.

(Ord. 1139 § 1, 1998)

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2.48.060 - Continuing education requirements for office of treasurer-tax collector.

A. After the election of a treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in Section 27000.8 of the Government Code, as such may be amended from time to time, and shall render to the State Controller, as required by that section, certification indicating that the person has successfully completed the necessary course of study. The willful or negligent failure of any treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of Section 27000.8. Any elected treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office without complying with the requirements of this section.

B. Notwithstanding any other requirement of law, the treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in Section 27000.9 of the Government Code, as such may be amended from time to time, and shall render to the State Controller, as required by that section, certification indicating that the person has successfully completed the necessary course of study. The willful or negligent failure of any treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of Section 27000.9.

(Ord. 1139 § 2, 1998)

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2.48.070 - Time of election of treasurer-tax collector.

A. Under the authority of Elections Code Section 1300(b)(2), the election to select the office of treasurer-tax collector shall be held with the presidential primary.

B. The treasurer-tax collector elected in 2022 shall serve a six-year term and the next election for that office shall occur at the 2028 presidential primary.

(Ord. No. 1515, § 3, 11-25-2025)

Exceptions & meaning →

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