Santa Clara County Municipal Code Art. 1 Financial Collection

There is in the Agency the Tax Collection Division.

(Ord. No. NS-300.393, § 9, 3-26-85; Ord. No. NS-300.540, § V, 9-28-93)

The Director of Finance acting as the Tax Collector shall have the duties imposed by the Charter and the general laws of the State of California for such office, and shall perform such other duties as are authorized by the County Executive and as are set out herein.

(Ord. No. NS-300.393, § 9, 3-26-85)

The Tax Collector shall be responsible for collection of property taxes, for collection of taxes on the unsecured personal property roll, for all tax delinquent properties and accounting for all cash receipts and the depositing of same with the County treasury. The Tax Collector shall report all funds collected from the taxing district and from any other source.

(Ord. No. NS-300.393, § 9, 3-265)

The Tax Collector shall be responsible for the issuance and collection of all licenses covered by this Code, except as otherwise provided.

(Ord. No. NS-300.393, § 9, 3-26-85)

It shall be the responsibility of the Tax Collector to prepare an abstract list of all unpaid items on the tax rolls and to publish the delinquent tax list.

(Ord. No. NS-300.393, § 9, 3-26-85)

The Tax Collector, operating under the rules and regulations of the Revenue and Taxation Code of the State of California, shall be responsible for all funds relating to tax delinquent properties. The Tax Collector shall prepare all pertinent data prior and subsequent to a tax sale of tax deeded lands.

(Ord. No. NS-300.393, § 9, 3-26-85)

Editor's note— Ord. No. NS-300.720, § 1, adopted Sept. 9, 2003, repealed § A15-25, which pertained to recovery of costs incurred when unpaid negotiable paper is used. See also the Code Comparative Table.