Sierra County Municipal Code Ch. 2.56 Treasurer-Tax Collector

Pursuant to Cal. Gov’t. Code § 24301, the offices and duties of the Auditor, Treasurer, and Tax Collector are separated, and the offices and duties of the Treasurer and Tax Collector are reconsolidated; provided, however, that said separation and reconsolidation shall be effective June 25, 2025. Commencing on said date, the office of Auditor shall be a separate office from the office of Treasurer and Tax Collector. (Ord. 1136 § 1, eff. 4/17/25; Ord. 1034, eff. 9/1/11; Ord. 490, eff. 3/17/77; Ord. 315, eff. 6/19/68; Ord. 251, eff. 2/14/62; Ord. 181, eff. 3/1/50; Ord. 53, eff. 10/6/99; Ord. 9, eff. 7/16/84; Prior code § 11220)

A. Under the authority of Cal. Elec. Code § 1300, the election to select the office of Treasurer-Tax Collector shall be held with the presidential primary.

B. The Treasurer-Tax Collector elected in 2022 shall serve a six-year term and the next election for that office shall occur at the 2028 presidential primary. (Ord. 1135 § 6, eff. 4/17/25)

The minimum qualifications for Treasurer and Tax Collector as set forth in Cal. Gov’t. Code § 27000.7 as existing or hereafter amended, are adopted as follows:

A. A person shall not be eligible for election or appointment to the office of County Treasurer, County Tax Collector, or County Treasurer-Tax Collector of any county 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 Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, 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.

B. This section shall only apply to any person duly elected or appointed as a county treasurer, county tax collector, or county treasurer-tax collector on or after January 1, 1998. (Ord. 1137 § 3, eff. 4/17/25; Ord. 839, eff. 5/16/96)

In the event that Cal. Gov’t. Code § 27000.7 is subsequently amended, it is intended that the qualifications for Treasurer and Tax Collector be governed by such subsequent amendment; provided, that such amendment does not significantly reduce the qualifications for Treasurer and Tax Collector. (Ord. 839, eff. 5/16/96)

The minimum continuing education requirements for Treasurer and Tax Collector as set forth in Cal. Gov’t. Code § 27000 et seq., as existing or hereafter amended, are adopted as follows:

A. Any duly elected County Treasurer, County Tax Collector, or County Teasurer-Tax Collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time the requirements of this section shall not apply.

B. After the election of a County Treasurer, County Tax Collector, or 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 30th of the fourth year, render to the 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, tax collection, 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.

C. Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of County Treasurer, County Tax Collector, or County Treasurer-Tax Collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30th of each two-year period, render to the Controller, a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum, 24 hours or an equivalent amount of continuing education units within the discipline of treasury management, tax collection, 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.

D. The willful or negligent failure of any county officer serving in the capacity of County Treasurer, County Tax Collector, or County Treasurer-Tax Collector to comply with the requirements of this section shall be deemed a violation of Cal. Gov’t. Code §§ 27000.8 and 27000.9. (Ord. 1137 § 4, eff. 4/17/25; Ord. 839, eff. 5/16/96)

The County Treasurer is hereby delegated the authority to invest or reinvest the funds of the county and the funds of other deposits in the County Treasury, pursuant to the Government Code commencing with Cal. Gov’t. Code § 53600. The County Treasurer shall thereafter assume full responsibility for those transactions, conditioned upon annual renewal by the Board of Supervisors. However, the Board of Supervisors retains the right to revoke its delegation of authority by ordinance. Nothing in this section shall limit the County Treasurer’s authority pursuant to Sections 53665 or 53684. (Cal. Gov’t. Code § 27000.1) (Ord. 1060, eff. 5/21/15; Ord. 839, eff. 5/16/96)