Plumas County Municipal Code Ch. 8 Tax Collector Fees

Any person filing an affidavit of interest pursuant to Section 2821 or 4151 of the Revenue and Taxation Code of the State, as amended, to have any parcel separately valued on the current roll for the purpose of paying taxes, or to have any parcel separately valued in order that it may be redeemed, shall pay Thirty and no/100ths ($30.00) Dollars to the Tax Collector as an application fee for either of such services.

(§ 1, Ord. 86-630, eff. April 10, 1986, as amended by § 1, Ord. 91-774, eff. January 16, 1992)

Any person electing to pay delinquent taxes in installments pursuant to Section 4217 of the Revenue and Taxation Code of the State, as amended, shall pay a fee of Thirty and no/100ths ($30.00) Dollars to the Tax Collector for processing the request.

(§ 1, Ord. 86-630, eff. April 10, 1986, as amended by § 1, Ord. 91-774, eff. January 16, 1992)

If any personal check offered in payment pursuant to Section 6157 of the Government Code of the State is returned without payment for any reason, a charge of Ten and no/100ths ($10.00) Dollars shall be imposed for the returned check, which charge may be added to and become a part of any underlying obligation, other than an obligation which constitutes a lien on real property, and a different method of payment for such payment and future payments by such person may be prescribed.

(§ 1, Ord. 86-640, eff. October 16, 1986)

When tax defaulted property, subject to the notice recorded under Revenue and Taxation Code section 3691.4 is redeemed, the Tax Collector shall collect, in addition to the amount required to redeem, a fee of Sixty and no/100ths ($60.00) Dollars to be deposited to the County General Fund to reimburse the County for its cost of obtaining the names and last known mailing addresses of parties of interest.

(§ 1, Ord. 87-707, eff. April 13, 1989)

Pursuant to Section 2509.1 of the State Revenue and Taxation Code, after the return to the depositing County Officer of any unpaid negotiable paper, the Tax Collector may charge the person who attempted payment through the unpaid negotiable paper a fee of Twenty and no/100ths ($20.00) Dollars to cover the cost of making required notifications to the persons, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The fee may be added to the tax bill and collected in the same manner as costs recovered under Section 2621 of the Revenue and Taxation Code.

(§ 1, Ord. 90-745, eff. January 3, 1991)

Effective July 22, 2004, the Tax Collector shall charge a fee of Twenty and no/100ths ($20.00) Dollars for preparing delinquent tax records and giving notice of delinquency on each separate valuation on the secured roll.

(§ 1, Ord. 04-1008, adopted 6-22-2004)