Tehama Municipal Code Ch. 2.07 County Treasurer-Tax Collector

No person shall be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of Tehama County unless that person meets at least one of the following criteria:

A. 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.

B. 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 sixteen college semester units, or their equivalent, in accounting, auditing or finance.

C. The person possesses a valid certificate issued by the California State Board of Accounting 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.

D. 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 sixteen college semester units or their equivalent in accounting, auditing or finance.

E. The person possesses a valid certificate issued by the Treasury Cash Management Association showing the person to be designated a certified cash manager with a minimum of sixteen college semester units or their equivalent in accounting, auditing or finance.

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. 1684 § 1, 1997)

Any duly elected county treasurer, county tax collector or county treasurer-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. 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 State Controller a certificate indicating that the person has successfully completed a continuing education program consisting of, at a minimum, forty-eight hours, or 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 section. The willful or negligent failure of any elected county treasurer, county tax collector, or county treasurer-tax collector to comply with these requirements shall be deemed a violation of Government Code Section 27000.8.

(Ord. 1684 § 2, 1997)

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 State Controller, a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum twenty-four 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 education programs prescribed in this section. The wilfull or negligent failure of any county officer serving in the capacity of county tax collector, or county treasurer-tax collector to comply with these requirements shall be deemed a violation of Government Code Section 27000.9.

(Ord. 1684 § 3, 1997)

A. Pursuant to Government Code sections 27000.1, 53607, and 53608, the board of supervisors hereby delegates the authority to invest or reinvest the funds of the county and the funds of other depositors in the county treasury, or to sell and exchange securities so purchased, or to deposit funds for safekeeping, to the Tehama County Treasurer-Tax Collector for a one-year period. This delegation is subject to review and renewal of authority by the board of supervisors each year, which may occur by resolution or order of the board of supervisors. The funds are to be invested in accordance with state law and the treasurer-tax collector must act as a prudent investor in a fiduciary capacity. The treasurer-tax collector shall assume full responsibility for those transactions until the delegation of authority is revoked or expires.

B. The treasurer-tax collector shall make a monthly report of those transactions to the board of supervisors. This report shall be submitted to the clerk of the board of supervisors.

C. Government Code section 27000.1 and this section do not limit the treasurer-tax collector's authority under Government Code sections 53635 and 53684.

(Ord. No. 1976, § 1, 6-4-2013)