Chapter 2000 Unsecured Tax Collections

County Tax Collectors' Reference Manual (2012) 
Chapter 2000 - Unsecured Collections
TABLE OF CONTENTS

General Overview: General Information

• 2000. TAX COLLECTOR’S DUTIES
• 2001. DEFINITION
• 2002. TYPES OF UNSECURED ASSESSMENTS
• 2003. PAYMENT LIABILITY
• 2004. MISTAKE IN THE NAME OF PROPERTY OWNER

General Overview: Secured Taxes Subject to Unsecured Collection

• 2010. GENERAL APPLICATION
• 2011. POSSESSORY INTERESTS
• 2012. FLOATING HOMES
• 2013. MANUFACTURED HOMES
• 2014. ESCAPE ASSESSMENTS

General Overview: Discharge of Accountability

• 2020. GENERAL APPLICATION
• 2021. DELEGATION OF AUTHORITY
• 2022. WHEN AMOUNT IS $20 OR LESS

General Overview: Destruction of Unsecured Records

• 2030. GENERAL APPLICATION

General Overview: Bankruptcy

• 2040. GENERAL APPLICATION

Billing and Payment Processing: Administrative Requirements

• 2100. DUE DATES
• 2101. NEGOTIABLE PAPER - DEFINITION
• 2102. NEGOTIABLE PAPER - OPTIONAL ACCEPTANCE
• 2103. REMITTANCES BY MAIL
• 2104. REMITTANCES BY AN INDEPENDENT DELIVERY SERVICE
• 2105. REMITTANCE BY EFT

Billing and Payment Processing: Preliminary Procedures

• 2110. DELIVERY OF ASSESSMENT RECORDS
• 2111. ROLL INDEX FROM ASSESSOR
• 2112. DELIVERY OF RECORDS TO THE TAX COLLECTOR
• 2113. APPLICABLE TAX RATE
• 2114. AUDITOR'S CHARGE TO TAX COLLECTOR

Billing and Payment Processing: Billing

• 2120. GENERAL REQUIREMENTS
• 2121. INFORMATION ON THE TAX BILL
• 2122. SUBSEQUENT NOTICE

Billing and Payment Processing: Special Circumstances

• 2130. TAX BILLS AND NOTICES RETURNED DUE TO INCORRECT ADDRESSES
• 2131. RETURNED CHECKS
• 2132. DUPLICATE PAYMENTS
• 2133. RETURN OF REPLICATED PAYMENTS
• 2134. PARTIAL PAYMENTS
• 2135. CASH DIFFERENCE FUND
• 2136. OVERAGE FUND
• 2137. EXCESS AMOUNTS OVER $10
• 2138. PAYMENTS UNDER PROTEST
• 2139. SUIT FOR RECOVERY

Billing and Payment Processing: Post-Payment Requirements

• 2140. POSTING PAYMENTS
• 2141. RECORDING OF PAYMENTS
• 2142. RECEIPT TO PAYOR
• 2143. DEPOSIT OF MONEY

Billing and Payment Processing: Corrections

• 2150. WHO MAY CORRECT ROLL
• 2151. CHANGE IN THE AMOUNT OF TAX
• 2152. CORRECTION TIME FRAME
• 2153. CORRECTION OF ENTRIES ON UNSECURED ROLL
• 2154. FOUR-YEAR INSTALLMENT COLLECTION OF TAX INCREASE

Billing and Payment Processing: Cancellations

• 2160. ERRONEOUS OR ILLEGAL ASSESSMENTS
• 2161. UNENFORCEABLE TAX LIEN

Billing and Payment Processing: Refunds

• 2170. APPLICATION OF REFUND
• 2171. CLAIM REQUIRED
• 2172. TIME LIMITATIONS
• 2173. UNCLAIMED REFUNDABLE AMOUNTS
• 2174. REFUNDS ORDERED BY BOARD OF SUPERVISORS
• 2175. COURT ACTION TO RECOVER
• 2176. REPLICATED PAYMENTS
• 2177. INTEREST PAYABLE WITH CERTAIN REFUNDS
• 2178. APPLICATION OF REFUND TO FUTURE TAX LIABILITIES

Delinquent Payment Processing: General Information

• 2200. EFFECTIVE DATES AND TIMES
• 2201. DELINQUENT PENALTY
• 2202. ADDITIONAL PENALTY
• 2203. PENALTIES ON ADJUSTED OR "LATE" TAX BILLS
• 2204. ASSESSMENT REDUCED BY APPEALS BOARD DECISIONOF TAX INCREASE
• 2205. INFORMATION NEEDED FOR ENFORCEMENT OF LIEN

Delinquent Payment Processing: Abstract List or Delinquent Roll

• 2210. PREPARATION AND MAINTENANCE
• 2211. FORM AND CONTENTS
• 2212. CANCELLATION OF DELINQUENT PENALTIES

Delinquent Payment Enforcement: General Information

• 2300. COLLECTOR RESPONSIBILITIES
• 2301. FOLLOW-UP TAX NOTICES
• 2302. ENFORCEMENT COLLECTION LETTER
• 2303. DELINQUENCY NOTICE ON TRANSFERABLE TAXES
• 2304. FINAL NOTICE BY PHYSICAL DELIVERY
• 2305. PERSONAL CONTACT WITH DELINQUENT TAXPAYERS
• 2306. CONTACT WITH BANKRUPT ASSESSEES
• 2307. PARTIAL PAYMENT ACCEPTANCE

Delinquent Payment Enforcement: Enforcement Techniques Information

• 2310. COLLECTION ACTIONS
• 2311. AVAILABILITY OF ASSESSEE
• 2312. ASSETS OF ASSESSEE FOR COLLECTION ENFORCEMENT
• 2313. ASSETS SUBJECT TO SPECIAL COLLECTION PROCEDURES

Delinquent Payment Enforcement: Court Actions/General Applications

• 2320. GENERAL INFORMATION
• 2321. AUTHORITY FOR SUITS
• 2322. AUTHORITY FOR EX PARTE WRIT OF ATTACHMENT
• 2323. RESOLUTION OF BOARD OF SUPERVISORS
• 2324. NOTICE OF INTENTION TO BRING SUIT
• 2325. REFERRAL TO COUNTY COUNSEL
• 2326. ENFORCEMENT BY COURT ACTION/ SMALL CLAIMS
• 2327. FILING FEE EXEMPTION
• 2328. DEFENSES AGAINST COUNTY'S CLAIM
• 2329. STATUTE OF LIMITATIONS

Delinquent Payment Enforcement: Court Actions/Judgment Processing

• 2330. ENTRY OF JUDGMENT
• 2331. ABSTRACT OF JUDGMENT
• 2332. INTEREST ACCRUAL ON JUDGMENTS
• 2333. ASSESSEE OUTSIDE COUNTY
• 2334. EXECUTION UPON JUDGMENT BY MARSHAL OR SHERIFF
• 2335. EXAMINATION OF DEBTOR
• 2336. SERVICEMEMBERS' CIVIL RELIEF ACT

Delinquent Payment Enforcement: Certificate of Lien

• 2340. GENERAL APPLICATION
• 2341. FILING A CERTIFICATE OF LIEN
• 2342. EXTENSION OF A CERTIFICATE OF LIEN

Delinquent Payment Enforcement: Summary Judgment

• 2350. PURPOSE AND EFFECT OF LIEN CREATED
• 2351. NOTICE OF INTENT TO FILE A CERTIFICATE
• 2352. CONTENTS OF NOTICE
• 2353. PROPERTY NOT SUBJECT TO EXECUTION
• 2354. FILING OF CERTIFICATE SEEKING SUMMARY JUDGMENT
• 2355. CONTENTS OF CERTIFICATE

Delinquent Payment Enforcement: Summary Judgment – Processing

• 2360. ENTRY OF JUDGMENT
• 2361. FILING OF JUDGMENT BY COUNTY CLERK
• 2362. RECORDING OF JUDGMENT
• 2363. PERIOD OF LIEN
• 2364. EXECUTION ON JUDGMENT - PURPOSE AND EFFECT

Delinquent Payment Enforcement: Writ of Execution

• 2370. GENERAL INFORMATION
• 2371. FEES NECESSARY FOR EXECUTION OF WRIT
• 2372. SUGGESTED PROPERTY FOR LEVY OF A MONEY JUDGMENT
• 2373. WRIT OF POSSESSION
• 2374. SALE OF LEVIED PROPERTIES
• 2375. EXEMPTIONS
• 2376. RECOVERY OF ADDITIONAL COST

Delinquent Payment Enforcement: Satisfaction/Payment

• 2380. PAYMENT TO THE COURT
• 2381. PAYMENT TO THE COUNTY
• 2382. ADDITIONAL PENALTY IMPOSED
• 2383. IF TAXES CANCELED
• 2384. PARTIAL SATISFACTION
• 2385. SATISFACTION AND RELEASE OF CERTIFICATE OF LIEN
• 2386. REMOVAL OF INVALID LIEN

Delinquent Payment Enforcement: Property Seizure and Sale

• 2400. PURPOSE AND EFFECT
• 2401. PRE-SEIZURE REVIEW
• 2402. SEIZURE PRIOR TO TAX DELINQUENCY
• 2403. FILING OF DECLARATION
• 2404. EXCEPTIONS TO FILING OF DECLARATION
• 2405. DECLARATION DELIVERED TO THE ASSESSEE
• 2406. SEIZURE
• 2407. RECORD OF SEIZURE AND SALE
• 2408. PROTESTING PRE-DELINQUENCY SEIZURE

Delinquent Payment Enforcement: Property Seizure and Sale – Eligible Property Types

• 2410. GENERAL INFORMATION
• 2411. TIME LIMITATION
• 2412. BANK ACCOUNTS
• 2413. IMPROVEMENTS
• 2414. POSSESSORY INTEREST
• 2415. TRUST DEED PAYMENTS
• 2416. THIRD-PARTY PAYMENTS

Delinquent Payment Enforcement: Property Seizure and Sale – Sale Process

• 2420. NOTIFICATION OF SALE
• 2421. REDEMPTION
• 2422. CONDUCTING SALE
• 2423. COSTS OF SALE
• 2424. ADMINISTRATIVE HEARING
• 2425. SALE OF SEIZED PROPERTY
• 2426. MEDIUM OF PAYMENT
• 2427. ACCEPTANCE OF BID / BILL OF SALE

Delinquent Payment Enforcement: Property Seizure and Sale – Post-Sale Process

• 2430. UNSOLD PROPERTY
• 2431. DEPOSIT OF PROCEEDS
• 2432. EXCESS PROCEEDS

Special Collection Procedures: Aircraft

• 2500. GENERAL INFORMATION
• 2501. FEDERAL AVIATION ADMINISTRATION
• 2502. REQUIREMENTS FOR FILING WITH FAA
• 2503. WHERE TO RECORD JUDGMENT
• 2504. RECORDATION OF THE LIEN WITH THE FAA
• 2505. RETURN OF ORIGINAL COPY OF THE JUDGMENT
• 2506. RECORDATION OF THE RELEASE OF JUDGMENT
• 2507. FAA MICROFICHE INFORMATION

Special Collection Procedures: Vessel

• 2510. GENERAL INFORMATION
• 2511. PROGRAM DEFINITION AND PERTINENT LAWS
• 2512. TAX COLLECTOR'S NOTICE TO TAXPAYER
• 2513. NOTICE OF INTENT TO SUBMIT TAX-DELINQUENT VESSELS DATA
• 2514. TRANSMISSION OF TAX-DELINQUENT VESSEL INFORMATION TO DMV
• 2515. REPORTS TO AND FROM DMV
• 2516. REMOVAL OF STOP (WITHHELD RENEWAL)
• 2517. PAYMENTS TO DMV FOR WITHHOLDING OF VESSEL INFORMATION

Special Collection Procedures: ABC Liquor License Transfer

• 2520. PROGRAM DEFINITION AND PERTINENT LAWS
• 2521. NOTIFICATION OF DELINQUENCY TO ABC
• 2522. NOTIFICATION OF ESCROW HOLDER
• 2523. RELEASE FOR LIQUOR LICENSE TRANSFER

Special Collection Procedures: Bulk Transfers

• 2530. NOTICE TO TAX COLLECTOR OF PENDING BULK TRANSFER
• 2531. CONTENTS OF NOTICE
• 2532. DETERMINATION OF UNPAID TAX AND FILING OF CLAIM

Special Collection Procedures: Mining Claim

• 2540. PROOF OF PAYMENT
• 2541. ADOPTION OF RESOLUTION

Special Collection Procedures: Rubber-Tired Equipment

• 2550. GENERAL INFORMATION
• 2551. RECOMMENDED PROCEDURE

Special Collection Procedures: Racehorses

• 2560. GENERAL PROVISIONS
• 2561. DEFINITION
• 2562. ANNUAL TAX
• 2562.1 EXEMPTION
• 2562.2 COLLECTION
• 2562.3 DELINQUENCY
• 2562.4 JEOPARDY DETERMINATION
• 2562.5 STATUTE OF LIMITATION
• 2562.6 PENALTIES
• 2563. AUDITS BY ASSESSOR
• 2564. EXAMINATION OF BUSINESS RECORDS
• 2565. ADMINISTRATION
• 2566. REPORTING TAX DUE
• 2567. INTER-COUNTY COLLECTION REPORTING
• 2568. DISTRIBUTION OF PROCEEDS

Reporting and Distribution: General Information

• 2600. REPORT OF COLLECTION
• 2601. DISTRIBUTION OF CURRENT TAXES
• 2602. DISTRIBUTION OF DELINQUENT UNSECURED TAXES
• 2603. DISTRIBUTION OF PENALTIES AND LEGAL INTEREST

Reporting and Distribution: Special Circumstances

• 2610. CALIFORNIA INTERAGENCY OFFSET PROGRAM
• 2611. IN-LIEU TAXES PAID BY PUBLIC RETIREMENT SYSTEMS
• 2612. CALIFORNIA DEPARTMENT OF TRANSPORTATION (CalTrans) - POSSESSORY INTEREST

• 2000-2004 General Overview: General Information
  
• 2010-2014 General Overview: Secured Taxes Subject to Unsecured Collection
  
• 2020-2022 General Overview: Discharge of Accountability
  
• 2030 General Overview: Destruction of Unsecured Records
  
• 2040 General Overview: Bankruptcy
  
• 2100-2105 Billing and Payment Processing: Administrative Requirements
  
• 2110-2114 Billing and Payment Processing: Preliminary Procedures
  
• 2120-2122 Billing and Payment Processing: Billing
  
• 2130-2139 Billing and Payment Processing: Special Circumstances
  
• 2140-2143 Billing and Payment Processing: Post-Payment Requirements
  
• 2150-2154 Billing and Payment Processing: Corrections,
  
• 2160-2161 Billing and Payment Processing: Cancellations
  
• 2170-2178 Billing and Payment Processing: Refunds
  
• 2200-2205 Delinquent Payment Processing: General Information
  
• 2210-2212 Delinquent Payment Processing: Abstract List or Delinquent Roll
  
• 2300-2307 Delinquent Payment Enforcement: General Information
  
• 2310-2313 Delinquent Payment Enforcement: Enforcement Techniques Information
  
• 2320-2329 Delinquent Payment Enforcement: Court Actions/General Applications
  
• 2330-2336 Delinquent Payment Enforcement: Court Actions/Judgement Processing
  
• 2340-2342 Delinquent Payment Enforcement: Certificate of Lien
  
• 2350-2355 Delinquent Payment Enforcement: Summary Judgement
  
• 2360-2364 Delinquent Payment Enforcement: Summary Judgement – Processing
  
• 2370-2376 Delinquent Payment Enforcement: Writ of Execution
  
• 2380-2386 Delinquent Payment Enforcement: Satisfaction/Payment
  
• 2400-2408 Delinquent Payment Enforcement: Property Seizure and Sale
  
• 2410-2416 Delinquent Payment Enforcement: Property Seizure and Sale – Eligible Property Types
  
• 2420-2427 Delinquent Payment Enforcement: Property Seizure and Sale – Sale Process
  
• 2430-2432 Delinquent Payment Enforcement: Property Seizure and Sale – Post-Sale Process
  
• 2500-2507 Special Collection Procedures: Aircraft
  
• 2510-2517 Special Collection Procedures: Vessel
  
• 2520-2523 Special Collection Procedures: ABC Liquor License Transfer
  
• 2530-2532 Special Collection Procedures: Bulk Transfers
  
• 2540-2541 Special Collection Procedures: Mining Claim
  
• 2550-2551 Special Collection Procedures: Rubber-Tired Equipment
  
• 2560-2568 Special Collection Procedures: Racehorses
  
• 2600-2603 Reporting and Distribution: General Information
  
• 2610-2612 Reporting and Distribution: Special Circumstances