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Welcome to the State of California

1000-1002 General Overview: General Information

1000. HISTORICAL ORIENTATIONS
On December 15, 1849, the first California legislature convened in San Jose. The Constitution of 1849 provided for a court system, for the offices of clerk, district attorney, sheriff, coroner, and others deemed necessary, and for a board of supervisors empowered with duties as described by law.

In 1850, 27 counties were created. According to County Government in California, a 1958 publication by the County Supervisors Association of California, counties performed 22 basic functions in 1850. By 1909, this number had increased to 167. In 1958, it was estimated that counties performed well over 900 separate functions.

In 1879, counties were granted direct police powers. To establish a uniform property tax collection system statewide, county and township government acts of 1883, 1891, 1893, and 1897 were adopted and later amended and incorporated into the Political Code to form the basis for county government.

The 1879 constitution provided for the creation of the following entities: grand jury, superior court, justices of the peace, superintendent of schools, board of education, board of equalization, treasurer, recorder, tax collector, license collector, assessor, auditor, public administrator and constables.

In 1929, the State provided for the adoption of freeholders' charters for counties, and 11 counties have since opted for charters. A charter allows for consolidation of offices, use of a short ballot, appointment of some officials, fixing of salaries, and creation of a civil service system. General-law counties have adopted many of the same features through permissive state statutes.

In California’s early history, the duty of collecting taxes was given to the treasurer and then to the county sheriff. In 1861, the responsibility fell to the tax collector. Today, the tax collector’s duties include collection of all taxes, including real and personal property taxes, school and special district taxes, and business licenses.

1001. AUTHORITY FOR COLLECTIONS
The tax collector shall collect all property taxes." (Rev. & Tax. Code §2602). The authority of a board of supervisors is limited to those express and implied powers granted to the board by the statutes.

EXCEPTION: By a four-fifths vote and with concurrence by the tax collector, the board of supervisors may assign the collection of unsecured property taxes to a private person or collection agent (M-2011 and Gov. Code §26220).

1002. ASSIGNMENT OR ENJOINMENT OF COLLECTION FUNCTION PROHIBITED
The board may assign for collection purposes certain claims that the county has against debtors and any or all money judgments taken in the name of the county. However, "... no assignment shall be made of obligations arising out of any delinquent assessments or taxes levied on the secured roll by the county or any other political subdivision of the state" (Gov. Code §26220) and (M-2001).

The law prohibits any legal action "against any county, municipality, or district, or any officer thereof, to prevent or enjoin the collection of property taxes sought to be collected." (Rev. & Tax. Code §4807; Const., Art. XIII, §32).

NOTE: The United States Bankruptcy Act governs matters that entail automatic stays of enforcement of tax collection (M-1230). Consult county counsel concerning the effect, if any, of Revenue and Taxation Code section 4807 on restraining orders issued pursuant to the provisions of the Bankruptcy Act of 1978 and its subsequent amendment.