California State Controller's Office : 3300-3301 Accounting & Record Retention: General Information

Skip to: Mobile | Content | Footer | Accessibility

Site Tools

Decrease
Increase
Print

State Government

State / Local Government
eFITS
Reporting
MIRS
MyCalPAYS
Payroll Procedures Manual
Statewide Training
CLAS Training
MyCalPAYS Training
Payroll Deduction Information

Local Government

State / Local Government
Agile Payment System
Local Government Apportionments
Local Government Reimbursements
Local Government Reporting
Local Government Policies Section

Home

Publications

Guides, Manuals, and Reference Materials

County Tax Collectors' Reference Manual (2012)

Chapter 3000 Supplemental Tax Collection

3300-3301 Accounting & Record Retention: General Information

3300. PROCESSING SCHEDULE
Supplemental assessment records are subject to the same retention schedule as other property tax documents (Rev. & Tax. Code §4377) and M-4405.

3301. 1983-84 AND 1984-85 ASSESSMENTS
Because revenue from supplemental assessments for fiscal years 1983-84 and 1984-85 is specially distributed, regardless of when it is collected (Rev. & Tax. Code §75.70), the auditor requires a separate accounting of such collections. The auditor must also keep a record of 1983-84 average daily attendance by school district indefinitely (or until all 1983-84 supplemental taxes have been collected).