County Tax Collectors Reference Manual 2017

1 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 .

2 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 .. 11 1016. CALIFORNIA WATER DISTRICTS .. 11 1017. SERVICE AREAS, LIGHTING DISTRICTS, AND SPECIAL ROAD MAINTENANCE DISTRICTS .. 12 1020-1023 General Overview: Discharge of Accountability .. 12 1020. WHEN COST OF COLLECTION IS UNJUSTIFIED .. 12 1021. WHEN AMOUNT IS $20 OR LESS .. 13 1022. CASH DIFFERENCE FUND .. 13 1023.

3 CASH OVERAGE FUND .. 13 1030-1032 General Overview: Destruction of Secured Rolls .. 13 1030. GENERAL INFORMATION .. 13 1031. DUPLICATE COPIES .. 14 1032. NON-JUDICIAL PUBLIC RECORDS .. 14 1040-1042 General Overview: Thirty-Year Law .. 14 1040. GENERAL APPLICATION .. 14 1041. TAXES COVERED .. 14 1042. MARKING RECORDS .. 15 1050-1052 General Overview: Change of Ownership Statements .. 15 1050. FILING OF OWNERSHIP STATEMENT .. 15 1051. PENALTY FOR FAILURE TO FILE .. 15 1052. ENROLLMENT OF PENALTY ASSESSMENT .. 15 1060-1063 General Overview: Miscellaneous Issues .. 16 1060.

4 EXTENSION OF THE TIME FOR OFFICIAL ACTS .. 16 1061. FACSIMILE SIGNATURE .. 16 Chapter 1000: Secured Tax Collections 1062. SECURITY DEPOSITS ON SUBDIVISION AND PARCEL MAPS .. 16 1063. PAYMENT OF TAXES PRIOR TO LOT-LINE ADJUSTMENT .. 17 1070-1071 General Overview: Special District Collections .. 17 1070. GENERAL INFORMATION .. 17 1071. PROPERTY ASSESSED CLEAN ENERGY (PACE) FINANCING .. 17 1100-1101 Billing Procedures and Requirements: General Information .. 18 1100. DELIVERY OF ASSESSMENT ROLL .. 18 1101. ASSESSEE S RESPONSIBILITY .. 18 1110-1112 Billing Procedures and Requirements: Tax bill Delivery.

5 18 1110. GENERAL REQUIREMENT .. 18 1111. TAX bill TO PERSON OTHER THAN ASSESSEE .. 19 1112. FAILURE TO MAIL TAX bill .. 19 1120-1128 Billing Procedures and Requirements: Tax bill Requirements .. 19 1120. INFORMATION ON THE TAX bill .. 19 1121. DUE DATES .. 20 1122. DELINQUENCY TIMES AND DATES .. 20 1123. WEEKENDS AND HOLIDAYS .. 21 1124. TAX DEFAULTED PROPERTY .. 21 1125. REDEMPTION NOTICE .. 21 1126. WATER STANDBY CHARGES .. 21 1127. HOMEOWNERS EXEMPTION INELIGIBILITY NOTICE .. 21 1128. MISCELLANEOUS .. 22 1130-1137 Billing and Procedure Requirements: Tax bill Recommended Format.

6 22 1130. GENERAL INFORMATION .. 22 1131. 22 1132. DESCRIPTION OF PROPERTY .. 22 1133. NAME AND ADDRESS .. 22 1134. VALUES .. 22 1135. TAX-RATE AREA NUMBER .. 23 1136. PENALTIES AND COSTS .. 23 1137. SHOW TAX REDUCTION ON bill .. 23 1140-1145 Billing Procedures and Requirements: Tax bill Other Types of Billing .. 23 1140. SEPARATE TAX BILLS .. 23 1141. SEPARATE TAX BILLS FOR CONDOMINIUMS .. 23 1142. SEPARATE TAX BILLS FOR TIME-SHARE ESTATES .. 24 Chapter 1000: Secured Tax Collections 1143. SEWER CHARGES .. 24 1144. ADJUSTED OR LATE TAX BILLS .. 24 1145. CONSOLIDATED TAX STATEMENT.

7 24 1200-1208 Payment Processing: Administrative Requirements .. 25 1200. TAX ADMINISTRATION AND COLLECTION .. 25 1201. PUBLICATION OF NOTICE .. 25 1202. COLLECTION IN EQUAL INSTALLMENTS .. 25 1203. DUE DATES .. 25 1204. AMOUNT DUE .. 26 1205. PAYMENTS .. 26 1206. METHOD OF PAYMENT .. 26 1207. PLACE OF PAYMENT .. 26 1208. THE County RECIPROCAL TAX ACCOUNTING (CORTAC) .. 26 1210-1215 Payment Processing: Electronic Fund Transfer Payment .. 27 1210. COLLECTIONS BY ELECTRONIC FUND TRANSFER .. 27 1211. ADVANTAGES OF ELECTRONIC FUND TRANSFER (EFT) .. 27 1212. AUTOMATED CLEARING HOUSE TRANSACTIONS.

8 28 1213. FEDWIRE TRANSACTIONS .. 28 1214. SWIFT TRANSACTIONS .. 29 1215. NOTICE TO ASSESSEES .. 29 1220 Payment Processing: Credit Card Payment .. 29 1220. PAYMENT OF PROPERTY TAXES .. 29 1230-1237 Payment Processing: Special Circumstances .. 30 1230. PARTIAL PAYMENT OF CURRENT TAXES .. 30 1231. UNDERPAYMENTS AND INCORRECT AMOUNTS .. 30 1232. DISCOUNTING THE AMOUNT OF THE SECOND INSTALLMENT .. 30 1233. RETURNED CHECKS .. 30 1234. REMITTANCES BY MAIL .. 31 REMITTANCES BY AN INDEPENDENT DELIVERY SERVICE .. 31 REMITTANCE BY EFT .. 31 1235. PAYMENTS UNDER PROTEST.

9 31 1236. DUPLICATE PAYMENTS .. 32 1237. RETURN OF DUPLICATE PAYMENT .. 32 1240-1246 Payment Processing: Collection on Part of an Assessment .. 33 1240. INTENT OF THE LAW .. 33 Chapter 1000: Secured Tax Collections 1241. DEFINITIONS FOR PURPOSES OF THIS SECTION .. 33 1242. SEPARATE PAYMENT OF LIEN .. 34 1243. TIMEFRAME FOR APPLICATION FOR SEGREGATION OF TAXES .. 34 1244. REMOVAL OF A SPECIFIC LIEN .. 34 1245. COMPUTATION OF TAXES .. 34 1246. ENTRIES ON ROLL .. 34 1250-1258 Payment Processing: Separate Valuation .. 35 1250. ELIGIBILITY REQUIREMENTS .. 35 1251. APPLICATION REQUIREMENTS.

10 35 1252. APPLICATION TO ASSESSOR .. 36 1253. VALUATIONS TO AUDITOR .. 36 1254. COMPUTATION OF TAXES .. 36 1255. DELINQUENT PENALTIES AND COSTS .. 36 1256. BALANCE REMAINING .. 36 1257. UNDIVIDED INTERESTS .. 37 1258. SEGREGATIONS: NONRESIDENTIAL SUBDIVISIONS .. 37 1260-1265 Payment Processing: Post-Payment Requirements .. 37 1260. RECEIPTS FOR PAYMENT OF TAXES .. 37 1261. PAYMENTS BY MAIL .. 37 1262. POSTING PAYMENTS .. 37 1263. DEPOSITS OF MONEY COLLECTED .. 38 1264. LIEN PRIORITY .. 38 1265. DISTRIBUTION OF PROCEEDS FROM OTHER SALES .. 38 1300-1306 Delinquency: General Information.