Chapter 4.60
RETURNED CHECK FEE ON PROPERTY TAX PAYMENTS
Sections:
4.60.010 Determination of costs.
4.60.005 Statutory authority.
The Auditor-Controller-Treasurer-Tax Collector may impose a fee whenever a check received for the payment of property taxes is returned unpaid by the bank upon which it is drawn, pursuant to Revenue and Taxation Code Section 2509.1. [Ord. 5291 § 13, 2019; Ord. 4140 § 1, 1991].
4.60.010 Determination of costs.
The fee charged for returned checks shall not exceed the costs of making the required notifications to the person, processing the returned check, and making the required cancellations on the tax roll, and shall be established by resolution of the Board of Supervisors and set forth in the Santa Cruz County unified fee schedule. [Ord. 5291 § 13, 2019; Ord. 4140 § 1, 1991].
4.60.020 Collection.
The fee shall be added to the property tax bill and collected in the same manner as the costs required for noticing and recording delinquent property taxes under Revenue and Taxation Code Section 2621. [Ord. 5291 § 13, 2019; Ord. 4140 § 1, 1991].