Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 2. Administrative Provisions

Section 162

162. Document fees. The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each of the following documents:

(a) A certified copy of a redemption certificate.

(b) A certified copy of an installment redemption receipt.

(c) A certified copy of an assessment as entered on the assessment roll.

The fee for providing a copy of a record or document by photographic process shall be the actual cost thereof plus the sum of one dollar ($1). The fee shall be placed in the county general fund.

History.—Added by Stats. 1947, p. 1612, in effect September 19, 1947. Stats. 1953, p. 2101, in effect September 9, 1953, added last sentence. Stats. 1974, Ch. 1101, p. 2339, in effect January 1, 1975, substituted "and auditor" for "auditor, and redemption officer" in the first sentence of the first paragraph. Stats. 2011, Ch. 207 (AB 820), in effect January 1, 2012, deleted former subdivision (c) which related to a certificate of payment showing taxes paid and relettered former subdivision (d) as (c).