Title 2 - ADMINISTRATION AND PERSONNEL >> Chapter 2.21 - TREASURER—TAX COLLECTOR >>

Chapter 2.21 - TREASURER—TAX COLLECTOR10

Editor's note—  For statutory provisions regarding the county treasurer, see Gov. Code § 27000 et seq.; for county tax collector, see Gov. Code §§ 27400 and 27401; for consolidation of county offices of treasurer and tax collector in counties of 13th to 57th classes, see Gov. Code § 24304.
 For provisions regarding taxation generally, see Title 3 of this code.

Sections:

2.21.010 - Consolidation of office—Title.

2.21.015 - Qualifications for eligibility for the office of treasurer-tax collector.

2.21.016 - Continuing education requirements.

2.21.017 - Continuing education requirements for appointed treasurer-tax collector.

2.21.020 - Procedure for record of individual tax payments.

2.21.030 - Installment payments of delinquent taxes—Application fee.

2.21.040 - Delegation of investment authority.


2.21.010 - Consolidation of office—Title.

Under the authority of Section 24300 of the Government Code, the duties of the office of the county tax collector and the office of the county treasurer are hereby united and consolidated. The united and consolidated office shall be designated and known as "tax collector and treasurer."

(Ord. 216 §§ 1, 2, 1952).

2.21.015 - Qualifications for eligibility for the office of treasurer-tax collector.

On or after January 1, 1998, no person shall be eligible for election or appointment to the office of Madera County treasurer-tax collector unless that person meets at least one of the following criteria:

A.   The person 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 or 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 California Business and Professions Code, showing the 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 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.

(Ord. 216A § 1(part), 1997).

2.21.016 - Continuing education requirements.

A.   Requirements. Commencing in 1998, the duly elected Madera County treasurer-tax collector shall complete a valid continuing course of study as prescribed herein, and shall, during the incumbent's four-year term of office, on or before the date of June 30th of the fourth year of said term, render to the California State Controller a certification indicating that the incumbent has successfully completed a continuing education program consisting of, at a minimum, forty-eight hours, or an equivalent amount of continuing education units within the discipline of treasury management or public finance or both. Such continuing education units shall be offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs as prescribed in this Section. The wilful or negligent failure of the incumbent of the office of the Madera County treasurer-tax collector to comply with these requirements shall be deemed a violation of this Section and Government Code Section 27000.8.
B.   Incumbents. Pursuant to Government Code Section 27000.8, the continuing education requirements of Section 2A do not apply to the incumbent Madera County treasurer for the remainder of her 1994-1998 term.

(Ord. 216A § 1(part), 1997).

2.21.017 - Continuing education requirements for appointed treasurer-tax collector.

In the event the office of the Madera County treasurer-tax collector becomes appointive rather than elective, commencing in 2000 the officer so appointed shall complete a valid continuing course of study as prescribed herein, and shall, on or before the date of June 30th of each two-year period, render to the California 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. Such continuing education units shall be offered by a recognized state or national association, institute, or accredited college or university that provides the requisite educational programs as prescribed in this section. The wilful or negligent failure of any county officer serving in the capacity of the Madera County treasurer-tax collector to comply with these requirements shall be deemed a violation of this section and Government Code Section 27000.8.

(Ord. 216A § 1(part), 1997).

2.21.020 - Procedure for record of individual tax payments.

The tax collector of the county may establish a procedure for making and preserving a record of individual tax payments. When said procedure is so established it shall require receipts for tax payments made by mail, only when a receipt is requested by the person making payment. The tax bill shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment and an appropriate place in which the taxpayer may request a receipt shall be provided on the tax bill. Receipts requested shall be furnished without cost to the taxpayer.

(Ord. 350 § 1, 1971).

2.21.030 - Installment payments of delinquent taxes—Application fee.

Any person electing to pay delinquent taxes in installments pursuant to Revenue and Taxation Code Section 4217 or taxes issued under Section 4837.5, by installment payments shall pay an application fee of fifteen dollars. The application fee will apply either per parcel or per tax payer, if multiple plans are requested at that time, whichever is less. The fee will apply each time a new payment plan is requested, in the event of a default.

(Ord. 350-A § 1, 1993).

2.21.040 - Delegation of investment authority.

A.   Purpose. On October 28, 1986, the board of supervisors adopted Resolution No. 86-391 which delegated certain investment authority to the Madera County treasurer-tax collector pursuant to Section 53600, et seq., of the California Government Code.

In 1996, the California State Legislature enacted Senate Bill 109 effective January 1, 1997, which limited the authority of a board of supervisors to delegate investment authority to one-year period which may be renewed for successive one-year periods (Government Code Section 53607). On January 1, 1998, said delegation of investment authority will expire unless renewed by the board of supervisors.

B.   Delegation of Investment Authority. The county treasurer-tax collector is delegated the authority to continue to invest or reinvest the funds of the county and the funds of other depositors in the county treasury, pursuant to Section 53600, et seq., inclusive of Section 53684, of the California Government Code.

The Madera County treasurer-tax collector shall henceforth assume full responsibility for such transactions until such time as the board of supervisors revokes this delegation of authority or until its expiration on October 14, 1998, unless renewed on or before that date by said board of supervisors.

C.   Future Annual Delegations. After October 14, 1997, all future delegations of investment authority by the board of supervisors shall be achieved through a board resolution.

(Ord. 216B § 1, 1997).