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County Tax Collectors’ Reference Manual

BETTY T. YEE California State Controller s Office State of California County Tax Collectors Reference Manual Chapter 1000: Secured Tax Collections Updated 10/2019 Chapter 1000: Secured Tax Collections Contents INTRODUCTION .. 9 1000-1001 General Overview: General Information .. 10 1000. AUTHORITY FOR COLLECTIONS .. 10 1001. ASSIGNMENT OR ENJOINMENT OF COLLECTION FUNCTION PROHIBITED .. 10 1010-1017 General Overview: Transfer of Tax Collection Functions to the County .. 10 1010. CITIES UNDER GENERAL LAW AND CITIES UNDER CHARTER .. 10 1011. SPECIAL ASSESSMENTS .. 10 1012. MISCELLANEOUS LEVIES AND COLLECTIONS .. 11 1013. IRRIGATION DISTRICTS .. 11 1014. DEEDS TO IRRIGATION DISTRICTS .. 11 1015. County WATER DISTRICTS.

Government Programs and Services Division, Property Tax Standards Unit. This manual is designed to provide comprehensive reference material to assist county tax collectors in performing his or her duties in compliance with statutory requirements and promote uniformity throughout the state.

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