Sierra County Municipal Code Ch. 5.40 Property Tax Administration Fee

The property tax administration fee set forth herein is based on the following facts:

A. Senate Bill 2557, Chapter 455 of 1990 Statutes of California, provides the county and/or the County Auditor the authority to establish and charge local jurisdictions and special districts in the county as the latter are defined in the California Revenue and Taxation Code for the reasonable property tax administrative costs attributable to such local jurisdictions and special districts; and

B. The County Auditor has determined, in accordance with the provisions of Senate Bill 2557, and the guidelines for county property tax administration charges promulgated by the California State Comptroller Office through the County Accounting Standards and Procedures Committee, the property tax administrative costs attributable to the school and special districts in the county; and

C. Senate Bill 2557 authorizes the property tax administration charges to be charged effective January 1, 1991, for the 1989/90 fiscal year and for the entirety of each fiscal year thereafter. (Ord. 768, eff. 3/21/91)

The Auditor is hereby authorized and instructed to compute the property tax administration fee proportionately attributable to all local jurisdictions, as more particularly set forth in Cal. Rev. & Tax. Code §§ 97, et seq. (S.B. 2557) and the guidelines for county property tax administration charges promulgated by the California State Comptroller Office through the County Accounting Standards and Procedures Committee and to submit an invoice to said jurisdiction for services rendered as so computed for the prior fiscal year; and for each fiscal year thereafter; and to withhold from the incorporated city or cities whose boundaries are located within the boundaries of Sierra County that amount of costs attributable to such city or cities for property tax administration computed as described above. (Ord. 768, eff. 3/21/91)

The Treasurer is to receipt such funds received. (Ord. 768, eff. 3/21/91)