§ 21-1.3.6. Collection of property tax administrative costs.

(a)

The auditor-controller shall adjust each city's, local jurisdictions, and the county's property tax allocation by the amount determined in accordance with the requirements of Section 95.3 of the Revenue and Taxation Code.

(b)

Beginning in fiscal year 1990-91 the auditor-controller shall submit an invoice to all local jurisdictions other than Butte County for the property tax administrative costs for the prior fiscal year attributable to such local jurisdictions.

(c)

In addition to any remedy otherwise available to it, the county may retain up to one-half of any increased property tax allocation to which an incorporated city or a local jurisdiction may otherwise be entitled, but not to exceed the amount of property tax administrative costs to which the county is entitled plus accrued interest.

(d)

Any invoice for property tax administrative codes which remains unpaid in whole or in part after thirty (30) days and for which the county is unable to retain increased property tax allocations, shall bear interest at the legal rate per annum established pursuant to section 685.010 of the Code of Civil Procedure, on the unpaid balance thereof.

(Ord. No. 2897, 1-8-91)

( Ord. No. 4115, § 6, 6-14-16 )