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Earlier editions: 2026-09

Division 2 — DEPARTMENTS, OFFICES AND COMMISSIONS

San Bernardino County Municipal Code Ch. 28 County Treasurer-Tax Collector

San Bernardino County Municipal Code · 2026-10 edition · updated 2026-10-04 · San Bernardino County

Cite as: San Bernardino County Municipal Code Chapter 28 · Text as of 2026-10-04

§ 12.2801 Qualifications.

(a) No person shall be eligible for election or appointment to the Office of County Treasurer-Tax Collector unless that person meets at least one of the following criteria:

(1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.

(2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

(3) The person possesses a valid certificate issued by the California State Board of Accountancy pursuant to Business and Professions Code §§ 5000 et seq., showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.

(4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

(5) The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated a Certified Cash Manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or financing.

(b) Should the qualification requirements of Government Code § 27000.7 be amended by the legislature, the provisions of this Section shall be deemed amended in the same manner.

(Ord. 3709, passed - -1998)

Exceptions & meaning →

§ 12.2802 Continuing Education.

(a) After the election of a county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this Section, and shall during the person’s four-year term of office on or before June 30 of the fourth year, render to the State Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 48 hours, or an equivalent amount of continuing education units within the discipline of treasury management, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this Section. The willful or negligent failure of any elected county treasurer-tax collector to comply with the requirements of this Section shall be deemed a violation of Government Code § 27000.8.

(b) Should the continuing education requirements of Government Code § 27000.8 be amended by the legislature, the provisions of this Section shall be deemed amended in the same manner.

(Ord. 3709, passed - -1998)

Exceptions & meaning →

§ 12.2803 Delegation of Investment Authority.

Pursuant to Government Code § 27000.1, the Board of Supervisors hereby delegates to the County Treasurer-Tax Collector the authority to invest or reinvest the funds of the County and of other depositors in the County treasury. The delegation of authority shall be deemed to automatically annually renew and shall continue until the Board of Supervisors by ordinance revokes it.

(Ord. 3682, passed - -1997; Am. Ord. 3896, passed - -2003)

Exceptions & meaning →

§ 12.2804 (Repealed by Ord. 4097, passed - -2010).

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