Earlier editions: 2026-09
Title 3 — Revenue and Taxation
Sacramento County Municipal Code Ch. 3.30 Finance Tax Collection Fees
Sacramento County Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento County
Cite as: Sacramento County Municipal Code Chapter 3.30 · Text as of 2026-10-04
§ 3.30.010. Miscellaneous Department of Finance Tax Collection Fees.¶
The Department of Finance is authorized to collect fees sufficient to recover the costs which are reasonably necessary for providing the following services or products and shall collect the following fees effective October 1, 2024:
| a. | Installment Payment Plan | $97.00 each |
|---|---|---|
| b. | Tax Clearance Certificate (Mobile Home) | $22.00 each |
| c. | Tax Paid Certificate (Subdivisions, Probate, Court, Bulk Transfer) | $18.00 each |
| d. | Segregation Application (Current Year only) | $168.00 each |
| e. | Segregation Application (Combined Current and Prior Years) | $190.00 each |
| f. | Second Installment Cost | $40.00 each |
| g. | Combined CORTAC File | $521.00 each |
| h. | Redemption CORTAC File | $85.00 each |
| i. | Tax Sale Lien Search | $482.00 each |
| j. | Tax Sale Personal Contact | $181.00 each |
| k. | Tax Sale List (First Sale) | $8.00 each plus $1.25 for postage if by mail |
| l. | Tax Sale List (Second Sale) | $3.00 each plus $1.00 for postage if by mail |
| m. | Cost of Tax Sale (Public Auction) | $234.00 each |
| n. | Cost of Tax Sale (Sealed Bid) | $264.00 each |
| o. | Unsecured Demand | $17.00 each |
| p. | Unsecured Delinquent Notice | $23.00 each |
| q. | Unsecured Notice of Intent | $24.00 each |
| r. | Unsecured Research/ |
$31.00 each |
| s. | Unsecured Final Notice | $17.00 each |
| t. | Filing Cost Certificate of Lien/ |
$6.00 each |
| u. | Renewal Cost Certificate of Lien/ |
$21.00 each |
| v. | DMV Vessel Registration Hold | $8.00 each |
| w. | Certified Copy Fee | $7.00 each |
| x. | Document/ |
$3.00 each |
| y. | Research Request | $73.00 per hour |
| z. | EFT Non-Acceptance Fee | $87.00 each |
(SCC 1369 § 5, 2007; SCC 1520 § 2, 2012; SCC 1647 § 1, 2019; SCC 1736, 8/20/2024)
§ 3.30.020. Annual Department of Finance Tax Collection Fee Adjustment.¶
a. Effective January 3, 2013, and thereafter each year no later than November 15th, the Director of Finance may authorize, effective January 1st of the subsequent calendar year, the adjustment of the cost to collect delinquent second-installment secured property taxes for Department of Finance Tax Collection services identified in Section 3.30.010, applying the increase, if any, in the Consumer Price Index (CPI) for All Urban Wage Earners and Clerical Workers (CPIW) using the U.S. City average based on CPI data obtained from the U.S. Department of Labor, Bureau of Labor statistics for the year (April 1st to March 31st) immediately preceding the calendar year in which the fee is adjusted. Any proposed fee changes under this provision shall be reviewed by the Auditor-Controller Division of the Department of Finance and rounded to the nearest whole dollar amount. The adjusted fee schedule shall be published by written notice to the Clerk of the Board. A fee study shall be conducted no less frequently than every five years, commencing January 1, 2018.
b. Effective January 3, 2013, and thereafter each year no later than May 15th, the Director of Finance may authorize, effective July 1st of the same calendar year, the adjustment of all fees (excluding the cost to collect delinquent second-installment secured property taxes) for Department of Finance Tax Collection services identified in Section 3.30.010, applying the increase, if any, in the CPI for All Urban Wage Earners and Clerical Workers (CPIW) using the U.S. City aver-age based on CPI data obtained from the U.S. Department of Labor, Bureau of Labor statistics for the year (April 1st to March 31st) in which the fees are adjusted. Any proposed fee changes under this provision shall be reviewed by the Auditor-Controller Division of the Department of Finance and rounded to the nearest whole dollar amount. The adjusted fee schedule shall be published by written notice to the Clerk of the Board. A fee study shall be conducted no less frequently than every five years, commencing January 1, 2018.
(SCC 1369 § 6, 2007; SCC 1520 § 2, 2012)
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