San Francisco Administrative Code Ch. 10 Finance, Taxation

CHAPTER 10: FINANCE, TAXATION, AND OTHER FISCAL MATTERS

Article
I.	IN GENERAL
II.	SETTLEMENT OF CLAIMS FOR AND AGAINST CITY AND COUNTY
III.	COLLECTION OF TAXES FROM FEDERALLY CONDEMNED LAND
IV.	ECONOMIC ANALYSIS AND DEVELOPMENT PLANNING
V.	BUREAU OF DELINQUENT REVENUE COLLECTION
VI.	REFUND OF ERRONEOUSLY COLLECTED MONEY
VII.	DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS
VIII.	FISCAL AGENT FOR BOND PAYMENTS IN NEW YORK
IX.	SALE OF TRUST SECURITIES
X.	FINANCIAL POLICIES
XI.	NUMBERING OF LOTS AND BLOCKS FOR ASSESSMENT PURPOSES
XIII.	FUNDS
XV.	CASH REVOLVING FUNDS
XVI.	COLLECTION ACTIVITIES
XVIII.	GENERAL FUND COST RECOVERY PROCEDURES
XX.	LIEN PROCEDURE

ARTICLE I:

IN GENERAL

Sec. 10.01.	Effect of Appropriation Ordinance.
Sec. 10.02.	Cash Reserve Fund and Supplemental Appropriations.
Sec. 10.03.	Emergency Reserve Fund.
Sec. 10.04.	Annual Salary Ordinance.
Sec. 10.05.	Allotments.
Sec. 10.06.	Encumbrances.
Sec. 10.07.	Disbursements.
Sec. 10.08.	Disbursements in Advance of Revenues.
Sec. 10.08-1.	Invalidity of Improper Acts.
Sec. 10.08-2.	Penalties.
Sec. 10.1.	Annual Economic Statement – City-Funded Organizations.

Sec. 10.2.	Authorization for the Assessor-Recorder, Controller, Tax Collector, and City Attorney to Perform Certain Acts.
Sec. 10.2-2.	Tax Assessment Payments in Even Cents Only.
Sec. 10.2-3.	Assessor-Recorder Authorized to Accept Applications for Reductions in Assessments.
Sec. 10.2-4.	Payment of Taxes in Installments.
Sec. 10.2-5.	Reassessment of Property Due to Misfortune or Calamity.
Sec. 10.2-6.	Annual Assessment Roll to be Open to Inspection.
Sec. 10.2-7.	Transfer of Base Value of Substantially Damaged or Destroyed Property.
Sec. 10.2-8.	Exemption from Property Taxation of Low-Value Property.
Sec. 10.2-9.	Assessor/Recorder Reporting of Assessor's Reductions of Assessed Values of Real Property.
Sec. 10.3.	Collection of Unsecured Property Taxes.
Sec. 10.3-1.	Collection of Secured Personal Property Taxes.
Sec. 10.4.	Outreach for Tax-Defaulted Properties.
Sec. 10.4-1.	Power to Sell Time Period for Nonresidential Commercial Properties.
Sec. 10.5.	Delinquent Property Tax Penalty Cancellation.
Sec. 10.6.	Audits and Investigations by Controller – To be Performed as Required by Charter.
Sec. 10.6-1.	Monitoring of Nonprofits Contracting with the City.
Sec. 10.6-2.	Controller's Audit of Leases Under Which City is Lessor.
Sec. 10.6-3.	Controller's Quarterly Audit of the Treasurer.
Sec. 10.7-2.	Findings and Intent.
Sec. 10.7-2.1.	Apportionment.
Sec. 10.7-2.2.	Collection and Disbursement.
Sec. 10.7-2.3.	Circumstances Invoking Operation of This Ordinance.
Sec. 10.10.	Receipt of Negotiable Paper for Collection – Definitions.
Sec. 10.11.	Receipt of Negotiable Paper for Collection – Receipt Authorized; Exception.
Sec. 10.11-1.	Payment by Credit Card, Debit Card and Automatic Teller Machine Card.
Sec. 10.12.	Receipt of Negotiable Paper for Collection – Return to Treasurer for Collection.
Sec. 10.13.	Receipt of Negotiable Paper for Collection – Return When Amount is Insufficient.
Sec. 10.13-1.	Charge for Personal Checks Returned without Payment.
Sec. 10.14.	Receipt of Negotiable Paper for Collection – When Payment is Deemed Made.
Sec. 10.15.	Receipt of Negotiable Paper for Collection – Payments in Excess of Obligation.
Sec. 10.16.	Inapplicability of Sections 10.10-10.15.
Sec. 10.17.	Accounting for and Reporting Income Taxes – Controller's Duties.
Sec. 10.18.	Accounting for and Reporting Income Taxes – Duties of City Offices, Boards and Commissions.
Sec. 10.19-1.	Clearinghouse Representative.
Sec. 10.19-2.	Custody of Moneys and Securities.
Sec. 10.19-3.	Fees for Licenses and Permits.
Sec. 10.19-4.	Notice by Departments to Board of Supervisors.
Sec. 10.19-5.	Quarterly Report on Departmental Spending.

SEC. 10.28A. CALCULATION AND RECOVERY OF EMERGENCY RESPONSE EXPENSES.¶

The Chief of Police, subject to the approval of the office of the Controller, is hereby authorized and directed to calculate, in accordance with the standards established by Government Code Section 53156, the expense of an emergency response by affected departments of the City and County of San Francisco, and to undertake such efforts as are necessary and reasonable to collect such expense from the person or persons liable therefor. Outstanding debts shall be collected by the Bureau of Delinquent Revenue Collections in accordance with Sections 10.37 through 10.39 of this Code.

(Added by Ord. 496-88, App. 11/15/88)

Exceptions & meaning →

SEC. 10.28-1. AUTHORIZATION AND AUTHORITY FOR USE OF PRIVATE AUTOMOBILES.¶

Subject to the fiscal and accounting procedures of the Charter, officers and employees shall be allowed traveling and incidental expenses and compensation for the use of privately owned automobiles in connection with official routine duty or service for or on account of the City and County as provided by this Article.

When funds have been appropriated for such purpose, each elective officer in charge of an administrative office, the Controller, the Mayor or the Mayor’s designee and each board or commission may authorize officers and employees within their respective jurisdictions to use privately owned automobiles in connection with any official routine duty or service and to be compensated for such use, on the basis of the actual number of miles traveled, at rates to be established by the Controller. If the Mayor designates a City employee or officer to authorize the use of privately owned automobiles under this Section 10.28-1, the Mayor’s designee may not be the officer or employee using the authorized automobile.

(Ord. No. 4538(1939), Sec. 1; amended by Ord. 296-00, File No. 001802, App. 12/22/2000; Ord. 220-20, File No. 200949, App. 11/6/2020, Eff. 12/7/2020)

ARTICLE III:

COLLECTION OF TAXES FROM FEDERALLY CONDEMNED LAND

Sec. 10.29.	Acceptance of Sums Paid on Cancellation of Taxes.
Sec. 10.30.	Disposition of Moneys Accepted under Provisions of Preceding Section.
Sec. 10.30-1.	In-Lieu Tax Payments Received by Redevelopment Agency.

Exceptions & meaning →