Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2616

2616. Accounting. Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys collected during the preceding reporting period. On the same day he or she shall file with the auditor a statement under oath, showing that all money collected by him or her has been paid as required by law.

Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath, showing an itemized account of all his or her transactions and receipts since his or her last settlement .

In counties using a mechanized management reporting system in reporting information for a uniform four-week period, the board of supervisors, by ordinance, may provide for the duties required by this section to be performed on a corresponding uniform four-week period.

History.—Originally enacted by Stats. 1939, p. 1311, in effect February 1, 1941, requiring the tax collector to account for "all moneys collected" and to file a sworn statement on the first Monday of each month. Stats. 1947, p. 2021, in effect September 19, 1947, rearranged section and amended provisions relating to accountings and sworn statements by requiring monthly accountings, on or before the fifth day of each month, for "all moneys collected during the preceding month," and the filing of two sworn statements. Stats. 1961, p. 1587, in effect September 15, 1961, added "or at greater intervals not exceeding 90 days and on dates approved by the auditor." Stats. 1975, Ch. 227, in effect January 1, 1976, added the third paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "Not less . . . auditor," for "On or before the fifth day in each month" at the beginning of the first sentence of the first paragraph, and substituted "reporting period" for "month" after "preceding" in the first sentence of the first paragraph; added "or she" after "he" and "or her" after "him" in the second sentence of the first paragraph; substituted "Not less . . . 12 months" for "On or before the 25th day of each month, or at greater intervals not exceeding 90 days" at the beginning of the second paragraph; and substituted "or her" after "his" and deleted ", including the amount collected for each fund or district extended on the roll." after "settlement" in the second paragraph.