Napa County Municipal Code Ch. 3.44 Property Tax Administrative Fee

Footnotes:

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Editor's note— Ord. No. 1398, § 1, adopted March 3, 2015, amended former Ch. 3.44, §§ 3.44.010—3.44.090, in its entirety to read as herein set out. Former Ch. 3.44 pertained to similar subject matter and derived from the prior code, §§ 3920—3928; Ord. No. 984, § 2, 1991; Ord. No. 1011, §§ 4, 5, 1992; Ord. No. 1067, § 2, 1994.

This chapter implements the provisions of Section 95.3 of the Revenue and Taxation Code which provides for the imposition of a property tax administrative fee by counties. Any matters not set forth herein, including definitions, allocation provisions, calculations, procedures and related matters shall be determined in accordance with applicable state law.

(Ord. No. 1398, § 1, 3-3-2015)

A fee is hereby imposed upon every incorporated city and every other local jurisdiction, including redevelopment agencies, and special districts, receiving property tax revenues for which Napa County provides property tax assessment, collection, and administrative services. The amount of the fee shall be proportionate to the property tax administration costs incurred by Napa County which are attributable to each entity.

(Ord. No. 1398, § 1, 3-3-2015)

Any incorporated city or other local jurisdiction which believes that the charges imposed hereunder are improperly or incorrectly allocated to it shall have the right to appeal said determination to the board, in writing, not later than thirty days after the city or jurisdiction is sent notice of the amount of said allocation. The board shall conduct a public hearing on said appeal pursuant to the procedures set forth in Chapter 2.88, except the provisions of subsections (G)(1) and (G)(2) of Section 2.88.010 and subsection (A) of Section 2.88.040 shall not be applicable. The board's decision shall be final.

(Ord. No. 1398, § 1, 3-3-2015; Ord. No. 1465, § 16, 12-15-2020)