Sutter County Municipal Code Ch. 42 Treasurer and Tax Collector

The duties of the office of Tax Collector of Sutter County shall hereafter be consolidated with the duties of the office of Treasurer of said Sutter County.

(Ord. 18, Sec. 2; July 9, 1890)

The Treasurer and Tax Collector shall hereafter collect fees for the issuance of building permits and said official shall hereafter be known and designated as Treasurer, Tax Collector and Collector of Building Permit Fees.

(Ord. 259, Sec. 1; Jan. 17, 1963)

Said official shall receive in addition to the salary set forth in Ordinance No. 256, or subsequent ordinances pertaining thereto, and the Government Code, the sum of one thousand dollars ($1,000.00) per annum as compensation for such extra duties performed by said official. All fees provided by law to be paid to such officer for his or her own use shall not be retained but shall be received by said official and then paid into the County Treasury to the credit of the General Fund.

(Ord. 259, Sec. 2; Jan. 17, 1963)

If any section, subsection, paragraph, sentence, clause or phrase of this Chapter which is reasonably separable from the remaining portion of this Chapter is, for any reason, held to be invalid or unconstitutional, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this Chapter, it being herein expressly declared that this Chapter and each section, subsection, paragraph, sentence, clause and phrase thereof would have been adopted irrespective of the fact that any one or more other sections, subsections, paragraphs, clauses or phrases be declared invalid or unconstitutional.

(Ord. 259, Sec. 4; Jan. 17, 1963)

Any person electing to pay delinquent taxes in installments pursuant to the provisions of article 2, chapter 3, part 6 of division 1 (commencing with section 4217) of the Revenue and Taxation Code shall pay to the tax collector a processing fee in the amount of twenty dollars ($20.00). Such fee may be collected on the tax bill.

(Ord. 1214, Sec. 2; Apr. 25, 1995)

(a) Eligibility: Pursuant to the provisions of Government Code Section 27000.7, no person shall be eligible for election or appointment to the office of treasurer-tax collector 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 State 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.

(5) The person possesses a valid certificate issued by the Treasuring Management Association showing the person to be designated a certified cash manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

This subsection shall only apply to any person duly elected or appointed as treasurer-tax collector on or after January 1, 1998.

(b) Continuing education:

(1) Pursuant to section 27000.8 of the Government Code, any person duly elected to the office of treasurer-tax collector who is 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 paragraph shall not apply. After the election of a treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this paragraph, and shall during the person's four-year term of office on or before June 30 of the fourth year, render to the State 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 or public finance or both, offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this paragraph. The willful or negligent failure of a treasurer-tax collector to comply with the requirements of this paragraph shall be deemed a violation of this paragraph.

(2) Pursuant to Section 27000.9 of the Government Code, and notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this paragraph, and shall, on or before June 30 of each two-year period, render to the State 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 or public finance, or both offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this paragraph. The willful or negligent failure of any county officer serving in the capacity of treasurer-tax collector to comply with the requirements of this paragraph shall be deemed a violation of this paragraph.

(c) Investment authority:

(1) Pursuant to Sections 27000.1 and 53607 of the Government Code, the Sutter County Treasurer-Tax Collector is hereby delegated the authority to invest or reinvest the funds of the county and the funds of other depositors in the county treasury, pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5, for a one year period. The County Treasurer-Tax Collector shall thereafter assume full responsibility for these transactions until the board of supervisors either revokes this delegation of authority, by ordinance or decides not to renew the annual delegation as provided in section 53607. Nothing in this section shall limit the County Treasurer-Tax Collector's authority pursuant to Section 53635 or 53684.

(2) The delegation of authority in this subdivision (c) of section 42-060 shall take effect upon the effective date of this ordinance.

([1236] Ord. 1563, Sec. 1; February 7, 2012)