There is created and established a capital outlay fund; and annually a tax in an amount fixed by the board of supervisors shall be added to such fund.
(Prior code § 2.15)
A.
A duplicate county warrant in replacement of a lost or destroyed unpaid warrant may be issued by following the procedure prescribed by Government Code Section 29850 et seq.
B.
A warrant shall be considered lost if it has been mailed and has not been received by the addressee within seven days after the date of mailing.
(Prior code § 2.40)
The county's accounting cycle shall consist of 13 four-week periods. The first period shall start July 1st of each fiscal year.
(Prior code § 2.44)
A.
All county officers, department heads, judicial districts and employees are authorized to accept negotiable paper in payment for any tax, license, permit, fee, or fine, or in payment of any other obligation owing the county of Placer or in payment of any bail deposit or any trust deposit.
B.
For the purpose of subsection A of this section, "negotiable paper" means personal checks, cashier's checks, money orders, bank drafts, and any other instrument which may be transferred by endorsement and delivered within the ordinary course of business activity.
C.
In order to be acceptable, the designated payee on all negotiable paper shall be the county office, department, district, fund, judicial, district, or other appropriate agency (i.e., Placer County tax collector, Placer County recorder, Placer County clerk). The name of the office holder shall not appear on such negotiable paper either with, or without, his or her official title.
D.
Subsection C of this section shall not apply to any payment received in response to an official billing done prior to the effective date of these provisions, and negotiable paper properly made out in response to such prior billing instructions shall be honored. No billing done after the effective date of these provisions shall contain instructions contrary to the provisions of subsection C of this section.
E.
Notwithstanding the foregoing provisions of subsection C of this section, no office, department, district, fund, judicial district, or other agency shall refuse to accept negotiable paper solely on the ground that the payee contains the name of the officeholder either with or without his or her official title.
(Prior code § 2.45)
A.
All moneys received by county offices, departments, judicial districts and employees shall be deposited daily intact in the Placer County treasury.
B.
Notwithstanding subsection A of this section, if any county office, department, judicial district, or employee is unable to comply with the above due to geographic location, hardship, small amounts of revenue, or any other reason, said office, department, judicial district or employee shall request permission from the auditor/controller to establish less than daily deposits, not to exceed one week, or any other alternate procedure for the daily deposit of moneys into a trust account with a commercial bank or other depository.
"Small amounts of revenue" shall be defined as revenues not exceeding $100 in restrictively endorsed negotiable paper, currency and coins. However, the amount of currency and coins shall not exceed $25.
The board of supervisors shall, by resolution, promulgate such other procedures and establish such special accounts and funds as may be necessary to carry out the purposes of this section.
(Prior code § 2.46)
Except as provided by the Revenue and Taxation Code, whenever any person pays to any county department, pursuant to law, an amount covering taxes, penalties, interest, license or other fees, and it is subsequently determined by the county department responsible for the collection thereof that such amount includes an overpayment of $10 or less, of the amount due the county pursuant to the assessment, levy, or charge to which the payment is applicable, the amount of such overpayment shall be transferred to the county general fund and shall not be refunded to the payor.
(Prior code § 2.48)
The public administrator, public guardian, sheriff and the treasurer-tax collector, and their respective deputies, shall pay into the county treasury all fees and commissions received by them or allowed them under any state or federal law in the performance of their official duties, other than their official salary.
(Prior code § 2.220; Ord. 5006-B, 1999; Ord. 5863-B § 5, 2017)
When any undertaker necessarily attends to the preparation for and burial of any indigent in this county for which county of Placer is legally liable, such undertaker shall receive compensation for all services so rendered, and supplies so furnished, in the sum to be agreed upon in writing between the undertaker and the county of Placer that is reasonable and necessary, including a reasonable additional compensation when it is necessary to re-open and re-close a grave for such indigent.
(Prior code § 2.250)
The board of supervisors hereby adopts by ordinance those provisions contained in Revenue and Taxation Code Section 170, as it exists presently and as it may be amended in the future. It is specified that the assessor may initiate the reassessment where the assessor determines that within the preceding 12 months taxable property located in the county was damaged or destroyed. This section is applicable to all those misfortunes and calamities specified in the statute, including but not limited to those described in Revenue and Taxation Code Sections 170(1), (2), and (3). This section shall remain in effect until repealed.
(Prior code § 2.1516; Ord. 5208-B, 2002)
There is hereby established an exemption for escape assessments for low-value appraisal units where the resulting amount of taxes due would be less than the cost of assessing and collecting. The assessor shall make an escape assessment of an appraisal unit where the assessed value is such that the amount of taxes from the escape assessment would exceed the amount set forth in California Revenue and Taxation Code Section 531.9, as it currently exists, or as may be modified in the future.
(Ord. 5756-B, 2014)