Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Additional Government Code Provisions

Provisions Relating to Tax Levying and Collection Procedures for Counties

Chapter 9. Tax Levying and Collection Procedures for Counties*

30300. Instructions to tax collectors. The State Controller shall instruct, advise, and direct tax collectors as to their duties under the laws. He may obtain the opinion of the Attorney General upon any questions of law relating to such actions in such cases as he deems necessary.

30301. Levying and collecting procedures. The State Controller shall prescribe tax levying and collecting procedures under this division. The procedures, which shall include the prescription and use of forms, shall be adopted under the provisions of Chapter 4.5 (commencing with Section 11371) of Part 1, Division 3, Title 2 of the Government Code and published in the California Administrative Code. The State Controller shall prescribe such procedures only after consultation with the Committee on County Tax Collecting Procedures.

30302. Committee on collecting procedures. The Committee on County Tax Collecting Procedures shall consist of 10 members appointed by the State Controller. Two of the members shall be county auditors, four shall be county tax collectors, two of the members shall be county assessors, and two shall be members of the county board of supervisors. The appointment of the members of the committee shall be made by the State Controller. The members of the committee shall serve without compensation but shall be reimbursed for their necessary traveling and other expenses incurred in attending meetings of the committee. Such expenses shall be paid by the county of which the member is an officer or representative. The committee shall select a member thereof to serve as chairman, and shall meet at the call of the chairman. Each member shall be given written notice of any meeting at least 10 days prior to the date of the meeting.

History.—Stats. 1971, p. 1706, in effect March 4, 1972, changed the composition of the committee and did away with the requirement of submitting a list of nominees.

* The provisions of this chapter were added by Stats. 1967, p. 3210, in effect November 8, 1967.