Earlier editions: 2026-07
Stanislaus County Municipal Code Ch. 4.44 Property Tax Administrative Costs
Stanislaus County Municipal Code · 2026-10 edition · updated 2026-10-04 · Stanislaus County
Cite as: Stanislaus County Municipal Code Chapter 4.44 · Text as of 2026-10-04
§ 4.44.010. Costs attributable.¶
A. Conditioned on remaining in compliance with state law, commencing in the fiscal year 1997-98, and for every fiscal year thereafter, the auditor-controller is directed to calculate and apportion, amongst all local taxing jurisdictions in the county, the property tax related costs of the assessor, tax collector, and auditor, including applicable administrative overhead costs as permitted by Federal Office of Management and Budget Circular A-87 standards. Based on the calculations and apportionment, the auditor-controller shall offset current year property tax allocations with the property tax related costs attributable to jurisdictions for services rendered in the prior fiscal year.
B. These property tax administration fee cost calculations attributable to jurisdictions for services rendered in the prior fiscal year shall be submitted in the form of a final report for review to the board of supervisors, and the affected jurisdictions. Thereafter, the final report will be placed on the consent calendar for acceptance by the board of supervisors. Any jurisdiction wishing to challenge their apportionment must request that the matter be removed from the consent calendar and that it be placed on the board of supervisor's agenda for public hearing. Any decision of the board is final and subject to the judicial review of administrative proceedings process found in Chapter 2.88 of the Stanislaus County Code.
C. The auditor-controller is further directed to carry out the duties imposed by Section 95.3 of the Revenue and Taxation Code (formerly Sections 95.2 and 97). No offsets described in this section shall be applied to any school district's, community college district's, or county office of education's property tax allocations.
(Ord. CS 430 §1, 1991; Ord. CS 676 §1, 1998; Ord. CS 754 §1, 2001)
§ 4.44.020. Future determinations.¶
The determinations made in this chapter may be modified by resolution of this board.
(Ord. CS 430 §1, 1991; Ord. CS 676 §2, 1998)
§ 4.44.030. Property tax administrative cost fees.¶
| Auditor-Controller | Fee |
|---|---|
| Segregation | $ 25.00 |
| Segregation (same day) | 25.00 |
| Subdivision Maps | 15.00 |
| Direct Charge Fees | |
| Agency Data File | 30.00 |
| Direct Charge Roll Change* | 40.00 |
| Direct Charge Data Base | 100.00 |
| Direct Charge Admin Fee (per parcel) | .30 |
Notes:
| * | Fee split with tax collector's office. |
|---|
(Ord. CS 885 §1, 2004)
§ 4.44.040. Tax collector fees.¶
| Treasurer-Tax Collector | Fee |
|---|---|
| Segregation Fee—per segregation Revenue & Taxation Code 2821 | $ 15.00 |
| Auction Fee—personal contact Revenue & Taxation Code 4672.3 | 100.00 |
| Mobile Home Document Fee—2 nd + Revenue & Taxation Code 5832 (b) | 10.00 |
| Research Fee—per hour Government Code Section 6253(b) public records | 20.00 |
| Parties of Interest Research Fee | 110 |
(Ord. CS 883 §1, 2004; Ord. CS 1039 §1, 2008)
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