Siskiyou County Municipal Code Ch. 9 Tax Collector and Treasurer Fees

The declared purpose of this chapter is to permit the Tax Collector and Treasurer to charge fees pursuant to various provisions of the Revenue and Taxation Code of the State.

(§ I, Ord. 8643, eff. December 10, 1986, as amended by § I, Ord. 91-19, eff. July 11, 1991)

The Tax Collector and Treasurer shall charge application fees which are set as follows:

(a) For the separate valuation of any parcel on the current roll pursuant to Section 2821 of the Revenue and Taxation Code of the State, Forty-three Dollars ($43.00);

(b) For the separate valuation of any parcel for redemption pursuant to Section 4151, et seq. of the Revenue and Taxation Code of the State, Fifty-nine ($59.00) Dollars; and

(c) For the payment of delinquent taxes in installments to the Tax Collector and Treasurer pursuant to Section 4217 of the Revenue and Taxation Code of the State, Forty-three ($43.00) Dollars for each parcel.

(§ I, Ord. 86-43, eff. December 10, 1986, as amended by § I, Ord. 91-19, eff. July 11, 1991)

(Ord. No. 09-11, § II, 7-7-2009)

When tax defaulted property subject to a notice recorded under Revenue and Taxation Code Section 3691.4 is redeemed, the Tax Collector/Treasurer shall collect, in addition to the amount required to redeem and the amounts required under Revenue and Taxation Code Section 4112, a fee of Eighty-one ($81.00) Dollars to be deposited in the County General Fund to reimburse the County for its cost of obtaining the names and last known addresses of parties of interest and mailing notices as required.

(§ II, Ord. 91-19, eff. July 11, 1991)

(Ord. No. 09-11, § III, 7-7-2009)

Pursuant to Section 2509.1 of the Revenue and Taxation Code of the State, after the return of the depositing County Officer of any unpaid negotiable paper, the Tax Collector/Treasurer may charge the person who attempted payment through the unpaid negotiable paper a fee of Thirty-five ($35.00) Dollars to cover the cost of making required notifications to the person, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The fee may be added to the tax bill and collected in the same manner as costs recovered under Section 2621 of the Revenue and Taxation Code.

(§ III, Ord. 91-19, eff. July 11, 1991)

(Ord. No. 09-11, § IV, 7-7-2009)

Revenue and Taxation Code Section 3701 requires the Tax Collector to send notice of a proposed sale of tax defaulted property to all parties of interest. The Tax Collector/Treasurer shall collect a fee in the amount of One Hundred Sixty-two ($162.00) Dollars to reimburse the county for the cost of giving the required notice for all or any portion of each separately valued parcel of real property which is subject to a power of sale pursuant to Revenue and Taxation Code Section 3691 and which is sold to private parties or to taxing agencies. Said sum for the property sold shall be paid from the total amount to be distributed after satisfaction of the amounts specified in Revenue and Taxation Code Sections 4672 and 4672.1. Such fee shall be distributed to the County General Fund pursuant to Revenue and Taxation Code Section 4672.2. If the amount is insufficient the One Hundred Sixty-two ($162.00) Dollars shall be reduced accordingly.

(§ I, Ord. 93-38, eff. September 14, 1993)

(Ord. No. 09-11, § V, 7-7-2009)

In addition to fees otherwise set forth herein, the following fees shall be charged in connection with services rendered by the office of the Tax Collector/Treasurer:

(Ord. No. 09-11, § VI, 7-7-2009)