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Title 3

Oroville Municipal Code · 2026-07 edition · updated 2026-09-27 · Oroville

REVENUE AND FINANCE

Chapter 3.04 § 3.08.040. Adoption of state law as to
TAXATION IN GENERAL assessments.
§ 3.08.050. When assessments to be
§ 3.04.010. Definitions. completed.
§ 3.04.020. Transfer of tax assessment § 3.08.060. Oath of assessor upon
and collection duties to completion of assessments.
county. § 3.08.070. Preparation of map book of
§ 3.04.030. Purposes—General revenue. blocks—Assessment of lots
§ 3.04.040. Annual rate to be fixed by thereon.
council—Number of levy to § 3.08.080. Board of equalization.
be designated—Levy. § 3.08.090. Clerk to furnish assessor
§ 3.04.050. Tax to constitute lien against annual statement of
property—When lien to redeemed property sold to
attach. city.
§ 3.04.060. Correction of errors in § 3.08.100. Listing of property sold for
assessments taxes and remaining
generally—Procedure in unredeemed.
case of increase in amount § 3.08.110. Correction of assessment
assessed. roll—Notice to interested
§ 3.04.070. Errors, omissions or defects persons.
in delinquent list. § 3.08.120. Record of actions of board
§ 3.04.080. Use of initial letters, of equalization—Affidavit.
abbreviations and figures. § 3.08.130. Duty of assessor upon
§ 3.04.090. Effect of informality in or completion of roll, etc.
failure to complete § 3.08.140. Delivery of assessment book
assessments, etc., on time. to city clerk—Duty of clerk.
§ 3.04.100. Payments to be made in § 3.08.150. Delivery of assessment book
legal tender. to collector—Affidavit.
§ 3.04.110. Tax for special purposes. § 3.08.160. Amount of taxes to be
§ 3.04.120. Adoption of state law charged to collector.
generally. § 3.08.170. Blank "personal property"
receipts to be delivered and
Chapter 3.08 charged to
ASSESSMENTS assessor—Return.
§ 3.08.010. Property assessed to owner, Chapter 3.12
etc.—When made—Effect of LEVY AND COLLECTIONS
mistake in name.
§ 3.08.020. Manner of assessing. § 3.12.010. Notice as to when taxes due
§ 3.08.030. Statement of and payable—Installment
owner—Required. payments, penalties, etc.

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City of Oroville, CA

OROVILLE CODE

§ 3.12.020. Partial payments on lots § 3.12.180. Record of sale and
separately assessed. subsequent redemption to be
§ 3.12.030. Taxes payable at office of noted in delinquent
collector—Receipt. list—Cancellation of sale.
§ 3.12.040. Collector to pay money to § 3.12.190. Redemption of property sold
treasurer daily. to city may be made by any
§ 3.12.050. Collector to make monthly party in interest within 5
statement to clerk. years.
§
§		 3.12.060.
3.12.070.		 Date unpaid taxes
delinquent—Penalty—Collection.
Duty of collector after
collections made.
§ 3.12.200.
§ 3.12.210.		 Failure to redeem property
sold to city within 5
years—Deed to city.
Deeds to purchasers other
§ 3.12.080. Delivery of delinquent list to
clerk—Final settlement with		 § 3.12.220. than city.
Deed as primary evidence.
collector. § 3.12.230. Assessment book or
§ 3.12.090. Duty of clerk after
settlement with		 delinquent list as prima facie
evidence.
collector—Charging § 3.12.240. Powers of collector as to
collector with delinquent list collection of taxes due on
and penalties. personal property—Seizure
§ 3.12.100. Publication of delinquent list and sale, etc.
and notice of sale. § 3.12.250. Collector to report items
§ 3.12.110. Additional penalty to be
collected for each lot, etc.,		 "paid" on delinquent list to
city clerk—Duty of clerk.
sold. § 3.12.260. Report of lands sold for
§
§
§
§		 3.12.120.
3.12.130.
3.12.140.
3.12.150.		 Property to be sold to city on
day fixed for sale.
Right of owner or person in
possession to pay taxes on
day of sale.
Right of city to bring suit for
taxes, penalties, etc.
Property not purchased by
city to be sold at auction to		 § 3.12.270.
§ 3.12.280.
§ 3.12.290.		 delinquent taxes—Duty of
clerk to report to assessor,
etc.
Refund of taxes, penalties or
costs—When judgment not
to be rendered.
Procedure in case of
erroneous assessments.
Double assessments.
highest § 3.12.300. Erroneous certificate of sale
bidder—Conditions— or deed.
Notice of sale. § 3.12.310. Correction of errors after
§ 3.12.160. Owners, etc., not to remove sale generally.
or destroy improvements on § 3.12.320. Refund of taxes—Penalties
property sold to city. and costs erroneously
§ 3.12.170. City entitled to rents, issues collected.
and profits from property § 3.12.330. Supplementary roll for
sold—Collection—Right to omitted property.
possession. § 3.12.340. Duty of collector upon
discovery of error prior to
sale.

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.350. Effect of misnomer, etc., on § 3.16.140. Adoption of amendments to
sale. state law.
§ 3.12.360. Assessment of property sold § 3.16.150. Enjoining collection
to city. prohibited.
§ 3.12.370. Redemption of property sold
to city by owner, etc., after Chapter 3.18
sale—Payment of costs, TRANSACTIONS AND USE TAX
penalties, etc.
§ 3.12.380. Partial redemption of § 3.18.010. Title and general purpose
property sold to city after tax.
sale. § 3.18.020. Operative date.
§ 3.12.390. Payments under protest. § 3.18.030. Purpose.
§ 3.12.400. Time and manner of § 3.18.040. Contract with state.
§
§		 3.12.410.
3.12.420.		 collections of taxes on
personal property.
Adoption of state law as to
payment of personal
property taxes.
Rate to be used in collection
of taxes on personal
property.		 § 3.18.050.
§ 3.18.060.
§ 3.18.070.
§ 3.18.075.
§ 3.18.080.		 Transactions rate tax.
Place of sale.
Use tax rate.
Citizens' oversight
committee.
Adoption of provisions of
state law.
§ 3.12.430. Disposition by city of
property purchased at tax
sales.		 § 3.18.090. Limitations of adoption of
state law and collection of
use taxes.
§ 3.18.100. Permit not required.
Chapter 3.16 § 3.18.110. Exemptions and exclusions.
UNIFORM LOCAL SALES AND USE § 3.18.130. Amendments.
TAXES § 3.18.140. Enjoining collection
forbidden.
§ 3.16.010. Title of chapter.
§ 3.16.020. Rate. Chapter 3.20
§ 3.16.030. Effective date of chapter. UNIFORM TRANSIENT OCCUPANCY
§ 3.16.040. Purpose of chapter. TAX
§
§
§
§
§		 3.16.050.
3.16.060.
3.16.070.
3.16.080.
3.16.090.		 Contract with state.
Sales tax.
Place of sale.
Use tax.
Adoption of provisions of
state law.		 § 3.20.010.
§ 3.20.020.
§ 3.20.030.
§ 3.20.040.		 Title.
Definitions.
Amount—Where and when
payable.
Exemptions.
§
§
§
§		 3.16.100.
3.16.110.
3.16.120.
3.16.130.		 Limitations on adoption of
state law.
Permit not required.
Exclusions and exemptions.
Applicability of related
provisions.		 § 3.20.050.
§ 3.20.060.
§ 3.20.070.
§ 3.20.080.		 Collection by
operator—Advertising that
tax not required.
Registration—Certificate.
Reports and remittances.
Penalties for failure to remit.

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City of Oroville, CA

OROVILLE CODE

§ 3.20.090.
Failure to collect, report and		 § 3.28.130. Failure to collect and report
remit. tax—Determination of tax
§ 3.20.100.
Appeals.		 by tax administrator.
§ 3.20.110.
Keeping of		 § 3.28.140. Authority of tax
records—Change of administrator to assume
ownership. collection duties for specified
§ 3.20.120.
Refunds.		 periods of time.
§ 3.20.130.
Deemed debt owed to		 § 3.28.150. Appeals.
city—Action to collect. § 3.28.160. Records.
§ 3.20.140.
Violations.		 § 3.28.170. Refunds.
§ 3.28.180. Exemption of certain utility
Chapter 3.24 services purchased by
REAL PROPERTY TRANSFER TAX service suppliers.
§ 3.28.190. Penalties for violations of
§ 3.24.010.
Short title—Adoption		 chapter—Enumeration of
authority. unlawful acts.
§ 3.24.020.
Imposition.		 § 3.28.200. Maximum utility user's tax.
§ 3.24.030.
Payment.		 § 3.28.210. Credit for sales tax and
§ 3.24.040.
Exemptions from tax.		 property tax.
§
§		 3.24.050.
3.24.060.
Administration.

Refunds.		 § 3.28.220. Effect of state and federal
reference/authorization.
§ 3.24.070.
Operative date.		 Chapter 3.32
DEVELOPMENT IMPACT FEES
Chapter 3.28
TELEPHONE, GAS, WATER,
ELECTRICITY, AND TELEVISION
CABLE USERS TAX		 § 3.32.010.
§ 3.32.020.		 Findings.
Purpose and applicability.
§ 3.32.030. Definitions.
§ 3.28.010.
Definitions.		 § 3.32.040. Law enforcement.
§ 3.28.020.
City and constitutional		 § 3.32.050. Fire protection.
exemptions. § 3.32.060. Streets, traffic signals and
§ 3.28.030.
Communication services tax.		 bridges.
§ 3.28.040.
Electricity users tax.		 § 3.32.070. Storm drainage facilities.
§ 3.28.050.
Gas users tax.		 § 3.32.080. Sewer collection system.
§ 3.28.060.
Exemption.		 § 3.32.090. General facilities, vehicles
§ 3.28.070.
Master-metered accounts.		 and equipment.
§ 3.28.080.
Water user's tax.		 § 3.32.100. Community center facilities.
§ 3.28.090.
Additional powers and
duties of the tax		 § 3.32.110. Parkland/open space
acquisition and
administrator. development.
§
§
§		 3.28.100.
3.28.110.
3.28.120.
Interest and penalties.

Actions to collect.

Duty of supplier to collect
tax—Procedure for		 § 3.32.115.
§ 3.32.120.		 Feather River Recreation
and Park District fees.
Thermalito storm drainage
facilities.
collection of tax. § 3.32.130. Development fee credits.

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.32.140. Reimbursement. § 3.36.180. Pledge of revenues, money
§ 3.32.145. Development impact fee or property—Lien.
deferrals. § 3.36.190. No personal liability.
§ 3.32.150. Disposition of § 3.36.200. Purchase of bonds.
unappropriated revenues. § 3.36.210. Actions by bondholders.
§ 3.36.220. Refunding bonds.
Chapter 3.36 § 3.36.230. Bond anticipation notes.
HEALTH FACILITIES FINANCING
LAW		 § 3.36.240. Validity of bonds.
General Article 1
Provisions and Definitions		 Article 4
Supplemental Provisions
§
§
§		 3.36.010.
3.36.020.
3.36.030.		 Title.
Purpose.
Definitions.		 § 3.36.250.
§ 3.36.260.
§ 3.36.270.		 Liberal construction.
Omissions not to affect
validity of bonds.
Full authority.
Article 2 § 3.36.280. Additional authority.
Financing Health Facilities Chapter 3.40
§ 3.36.040. Loans for health facilities. CANNABIS BUSINESS TAX
§ 3.36.050. Refinancing loans for health
facilities.		 § 3.40.010. Title.
§ 3.36.060. Acquisition, construction,
leasing and selling of health		 § 3.40.020.
§ 3.40.030.		 General tax.
Purpose.
facilities. § 3.40.040. Intent.
§ 3.36.070. Fees. § 3.40.050. Definitions.
§ 3.36.080. Insurance. § 3.40.060. Tax imposed.
§ 3.36.090. Rents and charges. § 3.40.070. Reporting and remittance.
§ 3.36.100. Security for loans. § 3.40.080. Delinquencies.
§ 3.36.110. Professional services. § 3.40.090. Penalties and interest.
§ 3.36.120. Application. § 3.40.100. Action to collect.
§ 3.36.130. Additional powers. § 3.40.110. Appeal process.
§ 3.40.120. Refunds.
Article 3 § 3.40.130. Administration.
Bonds § 3.40.140. Audit and examination of
records.
§ 3.36.140. Issuance of bonds—Bonds § 3.40.150. Payment of tax does not
not debt of city. authorize unlawful business
§ 3.36.150. Costs of issuance. or activity.
§ 3.36.160. Resolution—Bond § 3.40.160. Severability.
provisions. § 3.40.170. Modification, amendment or
§ 3.36.170. Bond provisions. repeal.

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.04.010

§ 3.04.040

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▸Contents — Oroville Municipal Code
Oroville Municipal Code
  1. Article III
  2. Title 1
  3. Title 2
  4. Chapter 2.04
  5. Chapter 2.05
  6. Chapter 2.08 — CITY COUNCIL
  7. Chapter 2.12
  8. Chapter 2.16 — CODE OF ETHICS
  9. Chapter 2.20 — FINANCE
  10. Article 1 — Generally
  11. Article 2 — Purchasing Agent Generally
  12. Article 3
  13. Article 4
  14. Chapter 2.28 — ADMINISTRATIVE CIVIL PENALTIES
  15. Title 3
  16. Chapter 3.04 — TAXATION IN GENERAL
  17. Chapter 3.08 — ASSESSMENTS
  18. Chapter 3.12 — LEVY AND COLLECTIONS
  19. Chapter 3.16 — UNIFORM LOCAL SALES AND USE TAXES
  20. Chapter 3.18 — TRANSACTIONS AND USE TAX
  21. Chapter 3.20 — UNIFORM TRANSIENT OCCUPANCY TAX
  22. Chapter 3.24 — REAL PROPERTY TRANSFER TAX
  23. Chapter 3.28
  24. Chapter 3.32 — DEVELOPMENT IMPACT FEES
  25. Article 1 — General Provisions and Definitions
  26. Article 2 — Financing Health Facilities
  27. Article 3 — Bonds
  28. Article 4 — Supplemental Provisions
  29. Chapter 3.40 — CANNABIS BUSINESS TAX
  30. Title 5
  31. Chapter 5.04 — BUSINESS LICENSES GENERALLY
  32. Chapter 5.06 — DOWNTOWN OROVILLE BUSINESS IMPROVEMENT DISTRICT
  33. Chapter 5.08 — LICENSE SCHEDULE
  34. Chapter 5.12 — AMBULANCES
  35. Chapter 5.16 — MUSIC TEACHERS AND TUTORS
  36. Chapter 5.20 — CARDROOMS
  37. Chapter 5.24 — BINGO GAMES
  38. Chapter 5.28 — TOBACCO RETAILER LICENSE
  39. Chapter 5.32
  40. Article 2 — Licenses—Generally
  41. Article 3
  42. Article 4 — Taxicab Driver's License
  43. Article 5 — Vehicle Permit
  44. Title 6
  45. Chapter 6.08 — DOGS
  46. Chapter 6.16 — WILD, INHERENTLY DANGEROUS OR DESTRUCTIVE ANIMALS
  47. Chapter 6.20 — DANGEROUS OR VICIOUS ANIMALS
  48. Title 8
  49. Chapter 8.12 — HAZARDOUS WASTE
  50. Chapter 8.08 — DISASTERS AND EMERGENCIES
  51. Chapter 8.12 — HAZARDOUS WASTE
  52. Chapter 8.16 — UNCLAIMED PROPERTY
  53. Article 1 — General Provisions
  54. Article 2
  55. Article 3 — Private Stormwater Facilities Maintenance Agreement
  56. Article 4 — Prohibited Discharges
  57. Article 5
  58. Article 6
  59. Article 7
  60. Title 9
  61. Chapter 9.04 — OFFENSES IN GENERAL
  62. Article 1 — In General
  63. Article 3 — Abatement
  64. Article 4
  65. Article 5
  66. Article 6 — Securing of Unimproved Real Property
  67. Article 7 — Additional Nuisances
  68. Chapter 9.12
  69. Article 1 — General Provisions
  70. Article 3
  71. Chapter 9.16 — SHOPPING CARTS
  72. Chapter 9.20 — NOISE
  73. Chapter 9.25 — MILITARY EQUIPMENT USE ORDINANCE
  74. Title 10
  75. Chapter 10.04 — MOTOR VEHICLES AND TRAFFIC GENERALLY
  76. Chapter 10.08 — TRAFFIC-CONTROL DEVICES
  77. Chapter 10.12 — OPERATION OF VEHICLES
  78. Article 1 — Generally
  79. Article 3 — Preferential Parking Areas
  80. Chapter 10.20 — ABANDONED VEHICLES
  81. Chapter 10.24 — EMERGENCY RESPONSE COST RECOVERY PROGRAM
  82. Chapter 10.28 — TRIP REDUCTION
  83. Chapter 10.32 — PENALTIES FOR PARKING VIOLATIONS
  84. Title 12
  85. Chapter 12.04
  86. Chapter 12.08 — EXCAVATIONS
  87. Chapter 12.12
  88. Chapter 12.16
  89. Chapter 12.20 — TREES AND PLANTINGS
  90. Chapter 12.24 — NAMING AND NUMBERING
  91. Chapter 12.28 — ROLLER SKATING
  92. Chapter 12.32 — USE OF STREETS AND SIDEWALKS FOR PARADES, ATHL…
  93. Chapter 12.36 — FILM PERMIT PROCESS
  94. Chapter 12.40 — BICYCLES
  95. Chapter 12.44 — TRAILERS AND TRAILER COURTS
  96. Title 13
  97. Chapter 13.30 — COMMUNITY CHOICE AGGREGATION
  98. Article 2 — Industrial Wastes
  99. Article 1 — Open (Dooryard) Burning
  100. Chapter 13.12 — UNDERGROUND FACILITIES
  101. Article 1 — In General
  102. Article 2 — Airport Operators and Lessees
  103. Chapter 13.20
  104. Chapter 13.24 — STATE VIDEO FRANCHISES
  105. Chapter 13.30 — COMMUNITY CHOICE AGGREGATION
  106. Title 15
  107. Chapter 15.52 — CALIFORNIA REFERENCED STANDARDS CODE
  108. Chapter 15.56 — CALIFORNIA GREEN BUILDING STANDARDS CODE
  109. Chapter 15.44 — CALIFORNIA HISTORICAL BUILDING CODE
  110. Chapter 15.48 — CALIFORNIA EXISTING BUILDING CODE
  111. Division II — Buildings and Construction
  112. Chapter 15.04 — GENERAL APPLICATIONS AND ADMINISTRATIVE CODE
  113. Chapter 15.08 — BUILDING CODE
  114. Chapter 15.12 — RESIDENTIAL CODE
  115. Chapter 15.16 — HOUSING CODE
  116. Chapter 15.20 — UNIFORM CODE FOR THE ABATEMENT OF DANGEROUS BU…
  117. Chapter 15.22
  118. Chapter 15.24 — PLUMBING CODE
  119. Chapter 15.28 — ELECTRICAL CODE
  120. Chapter 15.32 — ENERGY CODE
  121. Chapter 15.36
  122. Chapter 15.40 — MECHANICAL CODE
  123. Chapter 15.44
  124. Chapter 15.48
  125. Chapter 15.52 — CALIFORNIA REFERENCED STANDARDS CODE
  126. Chapter 15.56
  127. Chapter 15.60 — FIRE CODE
  128. Chapter 15.62 — WILDLIFE-URBAN INTERFACE CODE
  129. Chapter 15.64 — MISCELLANEOUS PROVISIONS
  130. Chapter 15.68
  131. Chapter 15.72 — CONDOMINIUMS, COMMUNITY APARTMENTS, AND COOPER…
  132. Chapter 15.76 — PUBLIC WORKS
  133. Chapter 15.80 — INDUSTRIAL DEVELOPMENT
  134. Chapter 15.84
  135. Chapter 15.88 — GRADING EXCAVATION AND SEDIMENT CONTROL
  136. Chapter 15.92
  137. Chapter 15.96 — FLOOD DAMAGE PREVENTION
  138. Chapter 15.98 — SAFETY ASSESSMENT PLACARDS
  139. Title 16
  140. Chapter 16.28 — REVERSIONS TO ACREAGE
  141. Chapter 16.16
  142. Chapter 16.20 — VIOLATIONS
  143. Chapter 16.24 — CERTIFICATES OF COMPLIANCE
  144. Chapter 16.28 — REVERSIONS TO ACREAGE
  145. Chapter 16.32 — LOT LINE ADJUSTMENT
  146. Title 17
  147. Chapter 17.34 — MIXED-USE DISTRICTS
  148. Chapter 17.36 — INDUSTRIAL DISTRICTS
  149. Chapter 17.04 — GENERAL PROVISIONS
  150. Chapter 17.08 — GENERAL REGULATIONS
  151. Chapter 17.12 — DEVELOPMENT STANDARDS
  152. Chapter 17.16 — USE-SPECIFIC REGULATIONS
  153. Chapter 17.17 — ORDINANCE FOR THE REGULATION OF MASSAGE ESTABL…
  154. Chapter 17.20 — SIGN REGULATIONS
  155. Chapter 17.24 — RESIDENTIAL DENSITY BONUSES
  156. Chapter 17.26 — INCENTIVES FOR COMMUNITY BENEFITS
  157. Chapter 17.28 — RESIDENTIAL DISTRICTS
  158. Chapter 17.32 — COMMERCIAL DISTRICTS
  159. Chapter 17.34 — MIXED-USE DISTRICTS
  160. Chapter 17.36 — INDUSTRIAL DISTRICTS
  161. Chapter 17.40 — SPECIAL PURPOSE DISTRICTS
  162. Chapter 17.44 — OVERLAY DISTRICTS
  163. Chapter 17.48 — PERMITS, VARIANCES, AND NONCONFORMITIES
  164. Chapter 17.52 — DEVELOPMENT REVIEW
  165. Chapter 17.56 — ENFORCEMENT AND ADMINISTRATION
  166. Title PCT
  167. Title OL

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