Chapter 1000 Secured Collections

County Tax Collectors’ Reference Manual (2012) 
Chapter 1000 - Secured Collections
TABLE OF CONTENTS

General Overview: General Information

• 1000. HISTORICAL ORIENTATIONS
• 1001. AUTHORITY FOR COLLECTIONS
• 1002. ASSIGNMENT OR ENJOINMENT OF COLLECTION FUNCTION PROHIBITED

General Overview: Transfer of Collection Functions to the County

• 1010. CITIES UNDER GENERAL LAW
• 1011. CITIES UNDER CHARTER
• 1012. SPECIAL ASSESSMENTS
• 1013. MISCELLANEOUS LEVIES AND COLLECTIONS
• 1014. IRRIGATION DISTRICT
• 1015. DEED TO IRRIGATION DISTRICT
• 1016. COUNTY WATER DISTRICTS
• 1017. CALIFORNIA WATER DISTRICTS
• 1018. SERVICE AREAS, LIGHTING DISTRICTS, SPECIAL ROAD MAINTENANCE DISTRICTS

General Overview: Discharge of Accountability

• 1020. WHEN COST OF COLLECTION IS UNJUSTIFIED
• 1021. WHEN AMOUNT IS $20 OR LESS
• 1022. CASH DIFFERENCE FUND
• 1023. CASH OVERAGE FUND

General Overview: Destruction of Secured Rolls

• 1030. NOT ON MICROFILM
• 1031. ON MICROFILM
• 1032. DUPLICATE COPIES
• 1033. OTHER RECORDS
• 1034. NON-JUDICIAL PUBLIC RECORDS

General Overview: Thirty-Year Law

• 1040. GENERAL APPLICATION
• 1041. TAXES COVERED
• 1042. MARKING RECORDS

General Overview: Change of Ownership Statements

• 1050. FILING OF OWNERSHIP STATEMENT
• 1051. PENALTY FOR FAILURE TO FILE
• 1052. ENROLLMENT OF PENALTY ASSESSMENT

General Overview: Miscellaneous Issues

• 1060. EXTENSION OF THE TIME FOR OFFICIAL ACTS
• 1061. FACSIMILE SIGNATURE
• 1062. SECURITY DEPOSITS ON SUBDIVISION AND PARCEL MAPS
• 1063. PAYMENT OF TAXES PRIOR TO LOT LINE ADJUSTMENT

Billing Procedures & Requirements: General Information

• 1100. DELIVERY OF ASSESSMENT ROLL
• 1101. SPECIAL DISTRICT COLLECTIONS
• 1102. TAXPAYER'S RESPONSIBILITY

Billing Procedures & Requirements: Tax Bill - Mailing

• 1110. GENERAL REQUIREMENT
• 1111. TAX BILL TO PERSON OTHER THAN ASSESSEE
• 1112. FAILURE TO MAIL TAX BILL

Billing Procedures & Requirements: Tax Bill – General Content Requirements

• 1120. INFORMATION ON THE TAX BILL
• 1121. DUE DATES
• 1122. DELINQUENCY DATES AND TIME
• 1123. WEEKENDS AND HOLIDAYS
• 1124. TAX-DEFAULTED PROPERTY
• 1125. REDEMPTION NOTICE
• 1126. WATER STANDBY CHARGES
• 1127. HOMEOWNERS' EXEMPTION INELIGIBILITY NOTICE
• 1128. MISCELLANEOUS

Billing Procedures & Requirements: Tax Bill – Specific Content Requirements

• 1130. GENERAL INFORMATION
• 1131. YEAR
• 1132. DESCRIPTION OF PROPERTY
• 1133. NAME AND ADDRESS
• 1134. VALUES
• 1135. TAX-RATE AREA NUMBER
• 1136. PENALTIES AND COSTS
• 1137. SHOW TAX REDUCTION ON BILL

Billing Procedures & Requirements: Tax Bill – Other Types of Billing

• 1140. SEPARATE TAX BILLS
• 1141. SEPARATE TAX BILLS FOR CONDOMINIUMS
• 1142. SEPARATE TAX BILLS FOR TIMESHARE ESTATES
• 1143. SEWER CHARGES
• 1144. ADJUSTED OR "LATE" TAX BILLS
• 1145. CONSOLIDATED TAX STATEMENT

Payment Processing: General Information

• 1200. TAX ADMINISTRATION AND COLLECTION

Payment Processing: Electronic Fund Transfer Payment

• 1210. COLLECTIONS BY ELECTRONIC FUND TRANSFER (EFT)
• 1211. ADVANTAGES OF ELECTRONIC FUND TRANSFER (EFT)
• 1212. AUTOMATED CLEARING HOUSE TRANSACTIONS
• 1213. AN AUTOMATED CLEARING HOUSE (ACH) CREDIT TRANSACTION
• 1214. AN AUTOMATED CLEARING HOUSE (ACH) DEBIT TRANSACTION
• 1215. FEDWIRE TRANSACTIONS
• 1216. NOTICE TO TAXPAYERS 

Payment Processing: Credit Card Payment

• 1220. PAYMENT OF PROPERTY TAXES
• 1221. DEFINITIONS

Payment Processing: Administrative Requirements

• 1230. PUBLICATION OF NOTICE
• 1231. DUE DATES
• 1232. COLLECTION IN EQUAL INSTALLMENTS
• 1233. AMOUNT DUE
• 1234. OTHER CHARGES OR TAXES THAT ARE A LIEN ON LAND
• 1235. PAYMENTS
• 1236. INSTALLMENTS
• 1237. METHOD OF PAYMENT
• 1238. PLACE OF PAYMENT
• 1239. RECIPROCAL TAX ACCOUNTING IN CALIFORNIA (CORTAC)

Payment Processing: Special Circumstances

• 1240. PARTIAL PAYMENT OF CURRENT TAXES
• 1241. UNDERPAYMENTS
• 1242. DISCOUNTING THE AMOUNT OF THE SECOND INSTALLMENT
• 1243. ODD CENT MAY BE DROPPED
• 1244. RETURNED CHECKS
• 1245. REMITTANCES BY MAIL
• 1245.1 REMITTANCES BY AN INDEPENDENT DELIVERY SERVICE
• 1245.2 REMITTANCE BY EFT
• 1246. PAYMENTS UNDER PROTEST PURSUANT TO SECTION 620
• 1247. DUPLICATE PAYMENTS
• 1248. RETURN OF REPLICATED OR DUPLICATE PAYMENT
• 1249. INCORRECT AMOUNTS

Payment Processing: Collection on Part of an Assessment

• 1250. INTENT OF THE LAW
• 1251. DEFINITIONS FOR PURPOSES OF THIS SECTION
• 1252. SEPARATE PAYMENT OF LIEN
• 1253. TIME ON APPLICATION FOR SEGREGATION OF TAXES
• 1254. REMOVAL OF A SPECIFIC LIEN
• 1255. COMPUTATION OF TAXES
• 1256. ENTRIES ON ROLL

Payment Processing: Separate Valuation

• 1260. ELIGIBILITY REQUIREMENTS
• 1261. APPLICATION REQUIREMENTS
• 1262. APPLICATION TO ASSESSOR
• 1263. VALUATIONS TO AUDITOR
• 1264. COMPUTATION OF TAXES
• 1265. DELINQUENT PENALTIES AND COSTS
• 1266. BALANCE REMAINING
• 1267. UNDIVIDED INTERESTS
• 1268. SEGREGATIONS: NONRESIDENTIAL SUBDIVISIONS

Payment Processing: Post-Payment Requirements

• 1270. RECEIPTS FOR PAYMENT OF TAXES
• 1271. CONTENTS OF RECEIPT
• 1272. PAYMENTS BY MAIL
• 1273. POSTING PAYMENTS
• 1274. DEPOSITS OF MONEY COLLECTED
• 1275. LIEN PRIORITY
• 1276. DISTRIBUTION OF PROCEEDS FROM OTHER SALES

Delinquency: General Information

• 1300. DELINQUENT DATES AND TIMES
• 1301. WEEKENDS AND HOLIDAYS
• 1302. PAYMENTS BY MAIL
• 1303. PENALTIES
• 1304. PENALTIES ON ADJUSTED OR "LATE" TAX BILLS
• 1305. COST CHARGE
• 1306. DELINQUENT LIST

Corrections: General Information

• 1400. GENERAL APPLICATION
• 1401. RESULT OF ASSESSMENT APPEALS
• 1402. WHO MAY CORRECT ROLL
• 1403. CHANGE IN AMOUNT OF TAX
• 1404. TRANSFER OF PAYMENT BEFORE CHANGE OF TITLE
• 1405. TRANSFER OF PAYMENT AFTER CHANGE OF TITLE
• 1406. FILING OF CANCELLATION VOUCHER
• 1407. NOTICE AND HEARING
• 1408. PAYMENT OF BALANCE DUE
• 1409. REFUND OF EXCESS

Corrections: Errors

• 1410. ERRORS ON THE ROLL
• 1411. AUDITOR'S ERRORS
• 1412. TAX COLLECTOR'S ERRORS
• 1413. ERRORS ON STATE BOARD OF EQUALIZATION'S ROLL
• 1414. ERRORS NOT OTHERWISE CORRECTABLE

Cancellations: General Information

• 1500. FORM AND CONTENTS
• 1501. NUMBER OF COPIES

Cancellations: Posting Rolls

• 1510. LOCAL ROLL
• 1511. STATE BOARD OF EQUALIZATION'S ROLL

Cancellations: Types of Cancellations

• 1520. ERRONEOUS OR ILLEGAL ASSESSMENTS
• 1521. UNENFORCEABLE TAX LIEN
• 1522. PENALTIES AND COST
• 1523. ASSESSMENT APPEAL

Cancellations: Double Assessments

• 1530. TO SAME PARTY
• 1531. TO DIFFERENT PARTIES
• 1532. BY DIFFERENT COUNTIES

Cancellations: Acquisition by Public Entity

• 1540. NEGOTIATED PURCHASE
• 1541. EMINENT DOMAIN
• 1542. ALTERNATIVE
• 1543. PARTIAL ACQUISITION
• 1544. ANNEXATION BY PUBLIC ENTITY
• 1545. FORECLOSURE BY PUBLIC ENTITY
• 1546. STRIPS AND ROADS
• 1547. ASSESSMENT BOND FORECLOSURE

Cancellations: Special Circumstances

• 1550. CANCELLATION OF TAX BILL

Refunds: General Requirements

• 1600. BACKGROUND
• 1601. BY TAX COLLECTOR OR AUDITOR
• 1602. DISASTER RELIEF REFUNDS
• 1603. NOTICE OF REFUND DUE

Refunds: Types Permissible

• 1610. GENERAL APPLICATION
• 1611. REFUND WITHOUT FILING CLAIM
• 1612. APPLICATION OF REFUNDS
• 1613. APPLICATION OF REFUND TO FUTURE TAX LIABILITIES
• 1614. FAILURE TO FILE FOR EXEMPTION
• 1615. NEGOTIATED PURCHASE - PUBLIC AGENCY
• 1616. EMINENT DOMAIN - PUBLIC AGENCY

Refunds: Procedural Requirements to Initiate

• 1620. CLAIM REQUIRED
• 1621. CLAIM FOR REFUND BY MAIL
• 1622. CONTENTS OF CLAIM
• 1623. IMPOUNDING OF FUNDS
• 1624. TIME LIMITATIONS
• 1625. COMPUTATION OF AMOUNT
• 1626. REFUND OF CITY AND DISTRICT TAXES
• 1627. 1915 ACT BOND ASSESSMENTS

Refunds: Alternative Procedures

• 1630. COURT ACTION
• 1631. UNCLAIMED REFUNDABLE AMOUNTS
• 1632. INTEREST ON REFUNDS

Escape Assessments: Procedural Information

• 1700. GENERAL APPLICATION
• 1701. TAX-DEEDED TO TAXING AGENCY
• 1702. EXEMPTIONS INCORRECTLY ALLOWED
• 1703. ENTRY ON ROLL
• 1704. EFFECT OF ENROLLMENT OF ESCAPE ASSESSMENT - NOTICE TO ASSESSEE
• 1705. TAX COMPUTATION: INTEREST CHARGEABLE
• 1706. ADJUSTMENT OF CHARGES

Escape Assessments: Time Limitations

• 1710. NON-PENAL ESCAPE ASSESSMENTS
• 1711. PENAL ESCAPE ASSESSMENTS

Escape Assessments: Real Property

• 1720. LIEN CREATED
• 1721. PENAL ASSESSMENTS
• 1722. PROBATE PROCEEDINGS
• 1723. ESCAPE ENTRY ON THE SECURED ROLL
• 1724. CHANGE IN OWNERSHIP STATEMENT

Escape Assessments: Personal Property

• 1730. LIEN CREATED
• 1731. PENAL ASSESSMENTS

Escape Assessments: Collection

• 1740. INSTALLMENT COLLECTION OF TAX INCREASE
• 1741. FOUR-YEAR (FIVE-PAYMENT) PLAN

Reports & Settlements: General Requirements

• 1800. PERIODIC ACCOUNTING OF MONEY
• 1801. ITEMIZED ACCOUNT OF TRANSACTIONS
• 1802. SETTLEMENT FOLLOWING FIRST INSTALLMENT DELINQUENCY
• 1803. NOTICE BY LOCAL AGENCY TO ASSESSOR
• 1804. SETTLEMENT FOLLOWING SECOND INSTALLMENT DELINQUENCY
• 1805. AUGUST SETTLEMENT
• 1806. TAX COLLECTOR'S LIABILITY

Reports & Settlements: Servicemembers’ Civil Relief Act

• 1810. WHO QUALIFIES
• 1811. THE BENEFITS OF THE ACT
• 1812. HOW ONE QUALIFIES
• 1813. TAXES SUBJECT TO THE ACT

Reports & Settlements: Public Records

• 1820. GENERAL INFORMATION

• 1000-1002 General Overview: General Information
  
• 1010-1018 General Overview: Transfer of Collection Functions to the County
  
• 1020-1023 General Overview: Discharge of Accountability
  
• 1030-1034 General Overview: Destruction of Secured Rolls
  
• 1040-1042 General Overview: Thirty-Year Law
  
• 1050-1052 General Overview: Change of Ownership Statements
  
• 1060-1063 General Overview: Miscellaneous Issues
  
• 1100-1102 Billing Procedures & Requirements: General Information
  
• 1110-1112 Billing Procedures & Requirements: Tax Bill - Mailing
  
• 1120-1128 Billing Procedures & Requirements: Tax Bill – General Content Requirements
  
• 1130-1137 Billing Procedures & Requirements: Tax Bill – Specific Content Requirements
  
• 1140-1145 Billing Procedures & Requirements: Tax Bill – Other Types of Billing
  
• 1200 Payment Processing: General Information
  
• 1210-1216 Payment Processing: Electronic Fund Transfer Payment
  
• 1220-1221 Payment Processing: Credit Card Payment
  
• 1230-1239 Payment Processing: Administrative Requirements
  
• 1240-1249 Payment Processing: Special Circumstances
  
• 1250-1256 Payment Processing: Collection on Part of an Assessment
  
• 1260-1268 Payment Processing: Separate Valuation
  
• 1270-1276 Payment Processing: Post-Payment Requirements
  
• 1300-1306 Delinquency: General Information
  
• 1400-1409 Corrections: General Information
  
• 1410-1414 Corrections: Errors
  
• 1500-1501 Cancellations: General Information
  
• 1510-1511 Cancellations: Posting Rolls
  
• 1520-1523 Cancellations: Types of Cancellations
  
• 1530-1532 Cancellations: Double Assessments
  
• 1540-1547 Cancellations: Acquisition by Public Entity
  
• 1550 Cancellations: Special Circumstances
  
• 1600-1603 Refunds: General Requirements
  
• 1610-1616 Refunds: Types Permissible
  
• 1620-1627 Refunds: Procedural Requirements to Initiate
  
• 1630-1632 Refunds: Alternative Procedures
  
• 1700-1706 Escape Assessments: Procedural Information
  
• 1710-1711 Escape Assessments: Time Limitations
  
• 1720-1724 Escape Assessments: Real Property
  
• 1730-1731 Escape Assessments: Personal Property
  
• 1740-1741 Escape Assessments: Collection
  
• 1800-1806 Reports & Settlements: General Requirements
  
• 1810-1813 Reports & Settlements: Servicemembers’ Civil Relief Act
  
• 1820 Reports & Settlements: Public Records