Yuba County Municipal Code Ch. 5.50 Property Tax Administrative Fee

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State Law reference— Administrative fee, Revenue and Taxation Code § 95.3.

A property tax administration fee for the assessment, collection and allocation of property taxes shall be charged to each local jurisdiction receiving a share of property taxes collected by the County of Yuba to the extent authorized by law. The property tax administration fee provided for herein shall be charged and collected commencing July 1, 1990.

(Prior Code, § 5.50.010; Ord. No. 1080)

The Auditor shall, as required by law, allocate the property tax administration costs proportionately attributable to incorporated cities, directly to increase the amount of property tax otherwise allocable to the County.

(Prior Code, § 5.50.020; Ord. No. 1080)

For local jurisdictions other than the County and incorporated cities the County Auditor shall calculate, in a manner consistent with law, the property tax administrative costs proportionately attributable to each for each fiscal year.

(Prior Code, § 5.50.030; Ord. No. 1080)

The Auditor may avail himself of all remedies available at law or equity, including, but not limited to, offset of any delinquent amount due, to collect sums owed to the County pursuant to this Chapter.

(Prior Code, § 5.50.040; Ord. No. 1080)

The following definitions shall apply to the calculation and collection of the fee:

(1) Property tax administrative costs means those costs incurred by the County assessor, tax collector, and auditor related to administration of the property tax system, less any reimbursements collected pursuant to other statutes to defray particular property tax administrative expenses. Property tax administrative costs include both direct costs and overhead as permitted by Federal Circular A-87 standards.

(2) Property tax administration fee means the charge imposed on a local jurisdiction for its proportionate share of property tax administrative costs.

(3) Local jurisdiction means a city, County, special district, school district, community college district, County superintendent of schools, or redevelopment agency."

(Prior Code, § 5.50.050; Ord. No. 1080)

Upon the adoption of this Chapter the Clerk of the Board shall mail certified copies of it to all local jurisdictions receiving a share of property taxes, as determined by the County Auditor.

(Prior Code, § 5.50.060; Ord. No. 1080)

The provisions of this Chapter shall be deemed to be severable. If any part of this Chapter, or any State law authorizing it, should be declared unconstitutional on its face or as applied to any local jurisdiction listed in the definition of "local jurisdiction", above, the remaining portions of this Chapter would still have been adopted.

(Prior Code, § 5.50.070; Ord. No. 1080)

Any claim or challenge with respect to the amount or calculation of the fee shall be filed with the Board of Supervisors or to such other body or officer designated by the Board within 30 days of receipt of the invoice which is the subject of the claim. At the claimant's request, the Board or its designee shall hold a hearing at which evidence shall be taken, and the decision of the Board or its designee shall be final.

(Prior Code, § 5.50.080; Ord. No. 1080)