Site Tools
Welcome to the State of California

1800-1806 Reports & Settlements: General Requirements

1800. PERIODIC ACCOUNTING OF MONEY
The tax collector must account to the auditor, not less than once every 12 months and on dates approved by the auditor, for all money collected during the preceding reporting period month. On the same day, the tax collector must file with the auditor a statement under oath (or affirmation, Code Civ. Proc. §2015.6, or by declaration under penalty of perjury, Code Civ. Proc. §2015.5), showing that all money collected has been paid (deposited) as required by law (Rev. & Tax. Code §2616). This accounting is not the "itemized account of transactions" described in M-1801.

1801. ITEMIZED ACCOUNT OF TRANSACTIONS
The tax collector must file a statement under oath (or affirmation, Code Civ. Proc. §2015.6, or by declaration under penalty of perjury, Code Civ. Proc. §2015.5) with the auditor that itemizes all transactions and receipts subsequent to the tax collector's last settlement, showing a breakdown on the amounts collected for each fund or district extended on the roll. Such statements must be submitted not less than once every 12 months, and on dates approved by the auditor (Rev. & Tax. Code §2616; Gov. Code §24353).

Where counties use a mechanized management reporting system in their informative reports that covers a uniform four-week period, the board of supervisors may provide by ordinance that the tax collector may utilize the same four-week period in complying with the duties required by this section (Rev. & Tax. Code §2616).

1802. SETTLEMENT FOLLOWING FIRST INSTALLMENT DELINQUENCY
Annually, prior to February 1, the auditor shall:

1) Compute and enter the delinquent penalty and costs (Rev. & Tax. Code §2621) against all taxes on the secured roll not marked paid,

2) Foot the penalties and costs; and,

3) Charge the tax collector with the total penalties and costs on the secured roll (Rev. & Tax. Code §2623).

1803. NOTICE BY LOCAL AGENCY TO ASSESSOR
If an entity receives revenue resulting from an assessment lien created pursuant to the Improvement Bond Act of 1911, Division 7 of the Streets and Highways Code; the Municipal Improvement Act of 1913, Division 12 of the Streets and Highways Code; or the Improvement Bond Act of 1915, Division 10 of the Streets and Highways Code, the entity shall annually notify the assessor of the following:

1) The lien amount on each subject parcel at the time the lien was created;

2) If a lien has been completely satisfied, the date and amount of the payment in satisfaction of the lien, and the identity of the party that made the payment; and

3) The amount of the principal balance of the lien on each subject parcel.

1804. SETTLEMENT FOLLOWING SECOND INSTALLMENT DELINQUENCY
On or before June 1, the auditor must compare the delinquent roll with the secured roll. If satisfied that the delinquent roll is correct, the auditor shall:

1) Foot the unpaid taxes and penalties;

2) Credit the tax collector with the unpaid taxes and penalties on the secured roll; and,

3) Make a final settlement with the tax collector of all taxes and penalties on the secured roll (Rev. & Tax. Code §2626).

Within three days after this settlement, the auditor shall:

1) Compute and enter the delinquent penalty and costs (Rev. & Tax. Code §2627) against all taxes on the delinquent secured roll not marked paid;

2) Charge the tax collector with the amount due on the delinquent roll and foot the penalties and costs; and,

3) Deliver the delinquent roll duly certified to the tax collector (Rev. & Tax. Code §2627) and charge the tax collector with the total penalties and costs on the secured roll (Rev. & Tax. Code §2623).

1805. AUGUST SETTLEMENT
Annually, on or before August 10, the tax collector shall make a collections report on the secured roll and make it available to the auditor for purposes of audit (Rev. & Tax. Code §2856). The auditor then administers an oath to the tax collector, which is written and subscribed on the secured roll, that all payments on the roll have been credited (Rev. & Tax. Code §2857).

The auditor then credits the tax collector with the amount unpaid and has a final settlement with the tax collector (Rev. & Tax. Code §2858).

1806. TAX COLLECTOR'S LIABILITY
Refusal or neglect by the tax collector to make all required payments or settlements within five days automatically makes the tax collector liable for all taxes charged against him/her (Rev. & Tax. Code §§2632, 2860). The legal officer is then required to bring suit against the tax collector and his/her sureties for that amount (Rev. & Tax. Code §§2633, 2861).