Source: https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-3620
Timestamp: 2020-02-28 18:08:48
Document Index: 387384208

Matched Legal Cases: ['art 2', 'art 9', 'art 9', 'art 0', '§ 51', 'art 0']

FINANCE, TAXATION, AND OTHER FISCAL MATTERS
SETTLEMENT OF CLAIMS FOR AND AGAINST CITY AND COUNTY
COLLECTION OF TAXES FROM FEDERALLY CONDEMNED LAND
ECONOMIC ANALYSIS AND DEVELOPMENT PLANNING
BUREAU OF DELINQUENT REVENUE COLLECTION
REFUND OF ERRONEOUSLY COLLECTED MONEY
DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS
FISCAL AGENT FOR BOND PAYMENTS IN NEW YORK
SALE OF TRUST SECURITIES
NUMBERING OF LOTS AND BLOCKS FOR ASSESSMENT PURPOSES
CASH REVOLVING FUNDS
GENERAL FUND COST RECOVERY PROCEDURES
Sec. 10.01.
Effect of Appropriation Ordinance.
Sec. 10.02.
Cash Reserve Fund and Supplemental Appropriations.
Emergency Reserve Fund.
Sec. 10.04.
Annual Salary Ordinance.
Sec. 10.05.
Sec. 10.06.
Sec. 10.07.
Sec. 10.08.
Disbursements in Advance of Revenues.
Sec. 10.08-1.
Invalidity of Improper Acts.
Sec. 10.08-2.
Sec. 10.1.
Annual Economic Statement – City-Funded Organizations.
Sec. 10.2.
Authorization for the Assessor-Recorder, Controller, Tax Collector, and City Attorney to Perform Certain Acts.
Sec. 10.2-2.
Tax Assessment Payments in Even Cents Only.
Sec. 10.2-3.
Assessor-Recorder Authorized to Accept Applications for Reductions in Assessments.
Sec. 10.2-4.
Payment of Taxes in Installments.
Sec. 10.2-5.
Reassessment of Property Due to Misfortune or Calamity.
Sec. 10.2-6.
Annual Assessment Roll to be Open to Inspection.
Sec. 10.2-7.
Transfer of Base Value of Substantially Damaged or Destroyed Property.
Sec. 10.2-8.
Exemption from Property Taxation of Low-Value Personal Property.
Sec. 10.2-9.
Assessor/Recorder Reporting of Assessor's Reductions of Assessed Values of Real Property.
Sec. 10.3.
Collection of Unsecured Property Taxes.
Sec. 10.3-1.
Collection of Secured Personal Property Taxes.
Sec. 10.6.
Audits and Investigations by Controller – To be Performed as Required by Charter.
Sec. 10.6-2.
Controller's Audit of Leases Under Which City is Lessor.
Sec. 10.6-3.
Controller's Quarterly Audit of the Treasurer.
Sec. 10.7-2.
Sec. 10.7-2.1.
Sec. 10.7-2.2.
Collection and Disbursement.
Sec. 10.7-2.3.
Circumstances Invoking Operation of This Ordinance.
Sec. 10.10.
Receipt of Negotiable Paper for Collection – Definitions.
Sec. 10.11.
Receipt of Negotiable Paper for Collection – Receipt Authorized; Exception.
Sec. 10.11-1.
Payment by Credit Card, Debit Card and Automatic Teller Machine Card.
Sec. 10.12.
Receipt of Negotiable Paper for Collection – Return to Treasurer for Collection.
Sec. 10.13.
Receipt of Negotiable Paper for Collection – Return When Amount is Insufficient.
Sec. 10.13-1.
Charge for Personal Checks Returned without Payment.
Sec. 10.14.
Receipt of Negotiable Paper for Collection – When Payment is Deemed Made.
Sec. 10.15.
Receipt of Negotiable Paper for Collection – Payments in Excess of Obligation.
Sec. 10.16.
Inapplicability of Sections 10.10-10.15.
Sec. 10.17.
Accounting for and Reporting Income Taxes – Controller's Duties.
Sec. 10.18.
Accounting for and Reporting Income Taxes – Duties of City Offices, Boards and Commissions.
Sec. 10.19-1.
Clearinghouse Representative.
Sec. 10.19-2.
Custody of Moneys and Securities.
Sec. 10.19-3.
Fees for Licenses and Permits.
Sec. 10.19-4.
Notice by Departments to Board of Supervisors.
Sec. 10.19-5.
Quarterly Report on Departmental Spending.
Sec. 10.20.
Budget Savings Incentive Fund.
SEC. 10.01. EFFECT OF APPROPRIATION ORDINANCE.
Subject to the restrictions of Section 10.05, the several amounts of estimated revenue and proposed expenditures contained in the annual appropriation ordinance as adopted by the Board of Supervisors shall be and become appropriated for the ensuing fiscal year to and for the several departments, bureaus, offices, utilities, boards or commissions, and for the purposes specified, and each department for which an expenditure appropriation has been made shall be authorized to use the money so appropriated for the purposes specified in the appropriation ordinance, and within the limits of the appropriation. The appropriation ordinance shall constitute the authority for the Controller to set up the required revenue and expenditure accounts. Appropriation items for bond interest, bond redemption, fixed charges and other purposes not appropriated to a specific department shall be subject to the administration of and expenditure by the Controller for the respective purposes for which such appropriations are made.
(Added by Ord. 277-96, App. 7/3/96)
SEC. 10.02. CASH RESERVE FUND AND SUPPLEMENTAL APPROPRIATIONS.
Unused and unencumbered appropriations or unencumbered balances existing at the close of any fiscal year in revenue or expense appropriations of the City and County for any such fiscal year, including such balances in revenue and expense appropriations provided under the provisions of Section 16.106 of the Charter for libraries, parks and squares, playgrounds and civil services in any such fiscal year, but exclusive of revenue or money required by law to be held in school, bond, bond interest, bond redemption, pension, trust, utility or other specific funds, or to be devoted exclusively to specified purposes other than annual appropriations, and together with revenues collected or accruing from any source during any such fiscal year, in excess of the estimated revenue from such source as shown by the annual budget and the appropriation ordinance for such fiscal year, shall be held as surplus.
Such surplus shall be taken in to account as revenue of the ensuing fiscal year; provided, however, that any such surplus created or existing in any fiscal year may be appropriated by the Board of Supervisors by means of an ordinance designated as a supplemental appropriation ordinance, in the same manner and subject to the same conditions, except time, as provided in the Charter for the submission and approval of the annual budget and the appropriation ordinance.
No ordinance or resolution for the expenditure of money, except the annual appropriation ordinance, shall be passed by the Board of Supervisors unless the Controller first certifies to such Board that there is a sufficient unencumbered balance in a fund that may legally be used for such proposed expenditure, and that, in the judgment of the Controller, revenues as anticipated in the appropriation ordinance for such fiscal year and properly applicable to meet such proposed expenditure will be available in the treasury in sufficient amount to meet the same as it becomes due.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 166-13, File No. 130541, App. 8/2/2013, Eff. 9/1/2013)
SEC. 10.03. EMERGENCY RESERVE FUND.
An emergency reserve fund is hereby created, for the purposes of meeting any emergency as defined in Sections 2.107 or 3.100 of the Charter. Appropriations from such emergency reserve fund shall be made only on the recommendation of the department head concerned and the recommendation of the Mayor to the Board of Supervisors that such appropriation be made, and the vote of ¾ of the Board of Supervisors.
The balance in said emergency reserve fund at the end of any fiscal year shall be maintained and carried forward in said fund.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.04. ANNUAL SALARY ORDINANCE.
The number and rates of compensation for all positions continued or created by the Supervisors in adopting each annual budget, and each annual or supplemental appropriation ordinance, shall be established and enumerated in an ordinance continuing and creating positions in City and County departments and offices, and providing the rates of compensation therefor, which ordinance shall be passed or amended at the same time as the annual or supplemental appropriation ordinance is passed. The number of positions enumerated therein shall be segregated by classes according to the civil service classification of employment and the positions in any department or office under any such class shall not be listed individually or subdivided, except where necessary to show varying rates of pay for employments included in any such class. Rates of compensation enumerated shall be those established by salary standardization schedules or by collective bargaining, and shall not be listed for individuals or individual positions, except where the compensation of incumbents is higher than the rate fixed by salary standardization or collective bargaining, which compensation shall not be reduced so long as the incumbents legally hold such positions. Notwithstanding the provisions of Charter Section 2.105 with respect to amendment of sections of ordinances, any change in the number of positions allowed for any department or office, and seniority or other compensation increases authorized as provided elsewhere in the Charter for officers or employees, may be covered by amendment of the appropriate item or items of the ordinance herein referred to. The said ordinance shall constitute the legal basis for check by the Civil Service Commission or the Controller as to the legality of the creation of any position in the City and County service and the rate of compensation fixed therefor.
The Controller and the Director of Human Resources may make such administrative adjustments in the salary provisions of the annual salary ordinance as are necessary to conform to the salary provisions of any collective bargaining agreements approved by the Board of Supervisors subsequent to the adoption of the annual budget.
SEC. 10.05. ALLOTMENTS.
The several items of expenditure appropriated in each annual appropriation ordinance, being based on estimated receipts, income or revenues which may not be fully realized, it shall be incumbent upon the Controller to establish a schedule of allotments, as he or she may determine, under which the sums appropriated to the several departments shall be expended. The Controller shall revise such revenue estimates periodically. If such revised estimates indicate a shortage the Controller shall hold in reserve an equivalent amount of the corresponding expenditure appropriations set forth in any said annual appropriation ordinance until the collection of the amount as originally estimated is assured; and, in all cases where it is provided by the Charter that a specified or minimum tax shall be levied for any department, the amount of the appropriation in any annual appropriation ordinance derived from taxes shall not exceed the amount actually produced by the levy made for said department. The Controller in issuing warrants or checks or in certifying contracts or purchase orders or other encumbrances, pursuant to Section 10.06 of this Code, shall consider only the allotted portions of appropriation items to be available for encumbrance or expenditure and shall not approve the incurring of liability under any allotment in excess of the amount of such allotment. In case of emergency or unusual circumstance which could not be anticipated at the time of apportionment, an additional allotment for a period may be made on the recommendations of the department head and that of the Mayor, board or commission and the approval of the Controller. After the allotment schedule has been established or fixed, as heretofore provided, it shall be unlawful for any department or officer to expend or cause to be expended a sum greater than the amount set forth for the particular activity in the said allotment schedule so established unless an additional allotment is made, as herein provided.
SEC. 10.06. ENCUMBRANCES.
Accounts shall be kept by the Controller showing the amount of each class or item of revenue as estimated and appropriated in the annual appropriation ordinance, and the amount collected. Accounts shall also be kept by the Controller of each expense appropriation item authorized by the Board of Supervisors.
Each such revenue and expense account shall show in detail the amount of the appropriation or appropriations made therefor by the Supervisors, the amount drawn thereon, the amount of encumbrance for purchase orders, contracts or other obligations theretofore certified by the Controller as against it, and the unencumbered balance to the credit thereof. This balance shall be the "unencumbered balance" as this term is used in the Charter and the Administrative Code.
No obligation involving the expenditure of money shall be incurred or authorized by any officer, employee, board or Commission of the City and County unless the Controller first certifies that there is a valid appropriation from which the expenditure may be made, and that sufficient unencumbered funds are available in the treasury to the credit of such appropriation to pay the amount of such expenditure when it becomes due and payable.
Each sum so recorded shall be an encumbrance for the purpose certified until such obligation is fulfilled, canceled or discharged, or until the ordinance or resolution is repealed by the Board of Supervisors.
SEC. 10.07. DISBURSEMENTS.
No money shall be drawn from the treasury of the City and County, nor shall any obligation for the expenditure of any money be incurred except in pursuance of appropriations or transfers made as provided in the Charter and the Administrative Code.
All warrants or checks shall be drawn by the Controller, in payment of claims, prepared and signed by the responsible official, for services, supplies and other obligations against the City and County, supported by proper invoices, bills and other necessary data.
The Controller shall audit such claims. If he or she finds the same to be correct and proper in all particulars, and clearly within the purposes for which the appropriation item to which it is charged was made, and that there is an adequate balance in such appropriation item to meet the payment, he or she shall draw and approve the warrant therefor.
If all or any portion of the claim is not correct, or if all proceedings required incidental to such payment have not been followed, the Controller may approve such part of such claim as he or she shall find correct and draw the warrant therefor, or he or she may return the claim to the department concerned with his or her disapproval.
Prior to his or her drawing any warrant or check therefor, the Controller may, in addition to any other inspection required by any other official, make such investigation and inspection as he or she deems necessary as to the quality, quantity and condition of services, material, supplies or equipment received by any officer or department for which payment is to be made by such warrant or check. If, in his or her opinion, any claim is not legal, he or she shall withhold approval of the same and immediately return such claim, together with a statement of his or her action thereon and reason therefor, to the responsible official, or transmit the same to the Mayor for instructions. No warrant or check shall be drawn in payment of a claim against a fund in which there is an insufficient unencumbered balance for the payment thereof. Such claims, if legal, shall be registered by the Controller in the order of receipt by him or her, and shall be paid in such order as moneys to cover the same become available in the proper fund.
SEC. 10.08. DISBURSEMENTS IN ADVANCE OF REVENUES.
The Board of Supervisors may gradually build up a cash reserve fund. Said fund shall be used exclusively:
(1) For the payment in any fiscal year of legally budgeted expenditures for such year in anticipation of the collection, after the close of such fiscal year, of legally collectible taxes and other revenues, as set forth in the budget and the appropriation ordinance for such fiscal year; and
(2) For paying that portion of the authorized expenses of the City and County for any fiscal year, which, as certified to said board by the Controller, becomes due and payable and must be paid prior to the receipt of tax payments for such fiscal year; provided, that such cash reserve fund shall not at any time exceed the estimated expenditures for the first five months of the then current fiscal year, less the amount of estimated revenues and receipts from sources other than tax rate revenues.
In the event that funds are not available in such a cash reserve fund to meet authorized expenditures of any fiscal year, the Treasurer, upon the recommendation of the Controller, is authorized to transfer monies to the cash reserve from any idle funds then held by the Treasurer in the pooled funds of the City and County which are legally available for such a purpose, except a pension fund. The Treasurer and the Controller shall set the terms and conditions of the transfer, taking into account the requirements and nature of the fund from which the transfer was made. All monies transferred pursuant to this Section shall accrue interest at not less than the then current rate of interest earned by the Treasurer on the pooled funds of the City and County. Any transfer of a temporarily idle balance made as hereinabove authorized shall be repaid within one year of said transfer. Such transfers shall be secured by and made solely in anticipation of the collection of taxes levied or to be levied for the year in which said transfer is made and such transfer shall be repaid solely from the proceeds of revenues which accrued during the year in which said loan or transfer was made; provided, however, that tax anticipation loans made as hereinafter in this Section authorized, shall constitute a prior lien on said taxes levied or to be levied or collected. In no event shall the Controller or the Treasurer cause any transfer of monies pursuant to this Section if said transfer would be inconsistent with the terms and conditions of any outstanding bonded indebtedness of the City and County, including any of its boards or commissions.
The Board of Supervisors shall have the power to borrow money by the issuance of tax anticipation notes, temporary notes, commercial paper, or any other short-term debt instruments in the manner provided by the statute of the State of California or pursuant to ordinance of the Board of Supervisors.
(Added by Ord. 439-96, App. 11/8/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.08-1. INVALIDITY OF IMPROPER ACTS.
All obligations incurred, all ordinances passed, and resolutions and orders adopted, contrary to the provisions of Sections 10.02, 10.06 and 10.08-2 of this Code, shall be void and any claim or demand against the City and County based thereon shall be invalid.
SEC. 10.08-2. PENALTIES.
Every officer who shall approve, allow or pay any demand on the treasury not authorized by law, ordinance or the Charter, shall be liable to the City and County individually and on his or her official bond for the amount of the demand so illegally approved, allowed or paid.
SEC. 10.1. ANNUAL ECONOMIC STATEMENT – CITY-FUNDED ORGANIZATIONS.
Every nonprofit corporation, organization or other legal entity, receiving funding from or through the City and County to provide direct services to the public (except local, State or federal governmental entities) that has not, within the past twelve months, provided to a City Department that awarded and/or is monitoring its City contract or grant the information required by the annual economic statement described in this Section 10.1, shall file with the City Administrator an annual economic statement, on a form to be provided by the Department, on or before April 1st of each year setting forth the following information:
(a) Name of the chief executive officer, employee, or other person possessing daily managerial responsibilities;
(b) Name of all officers or directors and the names of all other boards of directors on which they serve; and
(c) Total expenditures during calendar or fiscal year, whichever is applicable; and budget for current calendar or fiscal year, whichever is applicable, setting forth the source of all monies received or budgeted and a program-by-program description of all monies expended or budgeted.
All entities applying for or receiving monies from the City and County who have neither (i) provided to the City Department information equivalent to that required by the annual economic statement described in this Section 10.1 within the past twelve months, nor (ii) filed a current annual economic statement, shall file such information with the City Department or City Administrator in the same manner and form as described above before any public monies shall be approved.
(Added by Ord. 16-81, App. 1/9/81; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 213-11, File No. 110903, App. 11/3/2011, Eff. 12/3/2011)
SEC. 10.2. AUTHORIZATION FOR THE ASSESSOR-RECORDER, CONTROLLER, TAX COLLECTOR, AND CITY ATTORNEY TO PERFORM CERTAIN ACTS.
(a) In accordance with Section 4804 of the Revenue and Taxation Code of the State of California, the Board of Supervisors of the City and County of San Francisco, hereby authorizes the Assessor-Recorder, the Controller, and the Tax Collector of the City and County of San Francisco to perform on its behalf any act required or authorized to be performed by the Board of Supervisors of the County of San Francisco for the City and County of San Francisco under the following sections of the Revenue and Taxation Code regardless of amount of taxes involved:
Sections 166, 270, 271;
Sections 480 through 485, both inclusive;
Sections 4831 through 4842, both inclusive;
Sections 4985 through 4986, both inclusive;
Sections 5026 through 5029, both inclusive;
Sections 5061 through 5064, both inclusive; and
Sections 5071 through 5073, both inclusive;
Provided, however, that the Controller of the City and County of San Francisco is hereby required to record each act performed under this authorization; and provided further, that the Assessor-Recorder shall make periodic reports, not less frequently than quarterly, to the Board of Supervisors of any and all acts performed under this authorization.
Any act performed by the Assessor-Recorder under this authorization shall comply with the following administrative rules and procedures:
(1) If such act will increase the amount of taxes due, the Assessor-Recorder shall give the Assessee opportunity for a hearing after at least five days’ notice at which time the Assessee may present objections to the change. The decision of the Assessor-Recorder in the matter is final.
(2) Any such act performed by the Assessor-Recorder under this authorization shall be performed pursuant to a statement of findings reciting the facts found by the Assessor-Recorder and further reciting the section or sections of the Revenue and Taxation Code pursuant to which such act was performed.
In accordance with the request heretofore made by the City Attorney of the City and County of San Francisco under Section 4804 of the Revenue and Taxation Code of the State of California, there is hereby granted a waiver of the requirement for written consent of the County Legal Advisor in any act performed under the provisions hereof.
The Controller may perform such acts in reliance upon action of the Assessor-Recorder as provided herein as though such action was performed by the Board of Supervisors.
(b) Delegation of Authority to City Attorney to Grant or Deny Property Tax Refund Claims. As authorized by Section 4804 of the Revenue and Taxation Code of the State of California, the Board of Supervisors of the City and County of San Francisco, hereby delegates its authority to grant or deny claims for refunds of property taxes, as contemplated by Sections 5096-5097 and 5140-41 of the Revenue & Taxation Code, to the City Attorney. The Controller shall record each grant or denial the City Attorney makes under this delegation and may act in reliance on the City's Attorney's determination as though the Board of Supervisors granted or denied the claim.
(1) Administrative Rules and Procedures.
(A) City Attorney's authority and duty to determine claim and notify claimant. The City Attorney shall send the claimant a letter, by first class United States mail, that states whether the claim is allowed, rejected, or rejected in part. The City Attorney shall provide a copy of the letter to the Controller. The City Attorney's rejection letter will constitute the Board's rejection of the claim and will start the claimant's limitations period to file a refund action under Section 5141(a) of the Revenue & Taxation Code. Should the City Attorney fail to mail notice of its decision on a claim within six months of its filing, the claimant may consider the claim rejected under Section 5141(b) of the Revenue & Taxation Code and file an action for refund.
(B) Presentation and form of property tax refund claim. The claimant shall present a written property tax refund claim to the Controller. The claim shall include all of the information required by Revenue & Taxation Code Section 5097.02 and shall be filed within the time limitations in Section 5097(2). The City Attorney shall develop a form of property tax refund claim which the Controller shall make available for use by claimants. The claimant may present the claim by delivering it to the Controller's office or, as authorized by Revenue & Taxation Code Section 2513, by mailing the claim to the Controller through the United States mail, properly addressed, with postage prepaid.
(C) Initial processing by Controller and disposition by City Attorney. The Controller shall make and retain a copy of the claim, make a record of the name of the claimant, the date claim was received, and the amount of the claim, then forward the original version of the claim to the City Attorney.
(D) This Section 10.2(b) shall not apply if a property owner or other interested party makes an election under Section 5097(b) of the Revenue & Taxation Code to have an assessment appeal application serve as a refund claim.
(E) This procedure for determination of property tax refund claims is not part of Article II, Settlement of Claims For and Against City and County (Section 10.20-1 and following).
(c) Delegation of Authority to Tax Collector to Administer Claims for Excess Proceeds and Distribute Excess Proceeds from Tax Sales.
(1) As authorized by Section 4675.1 of the California Revenue and Taxation Code, the Board of Supervisors of the City and County of San Francisco, hereby delegates to the Tax Collector its authority to administer all pending and future claims for excess proceeds from tax sales of real property filed by parties of interest in the property and to distribute any excess proceeds, as contemplated by Sections 4674 – 4676 of the California Revenue and Taxation Code.
(2) Administrative Rules and Procedures. Any act performed by the Tax Collector under this authorization and California Revenue and Taxation Code Section 4675.1 shall comply with the administrative rules and procedures of California Revenue and Taxation Code Sections 4674, 4675, and 4676. The Controller shall record each act performed under this authorization.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 12-09, File No. 081451, App. 1/16/2009; Ord. 25-17, File No. 161262, App. 2/10/2017, Eff. 3/12/2017)
SEC. 10.2-1. RESERVED.
(Amended by Ord. 141-72, App. 5/26/72; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.2-2. TAX ASSESSMENT PAYMENTS IN EVEN CENTS ONLY.
Pursuant to Section 2152.5 of the Revenue and Taxation Code the Controller is hereby authorized and directed as County Auditor, upon the preparation of the assessment roll by electronic data processing methods, to compute and enter on the secured roll the respective amounts due in installments as taxes in such manner as to reject any cent not evenly divisible by two in the computation of taxes on any assessment, and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency.
(Added by Ord. 352-84, App. 8/8/84)
SEC. 10.2-3. ASSESSOR-RECORDER AUTHORIZED TO ACCEPT APPLICATIONS FOR REDUCTIONS IN ASSESSMENTS.
Pursuant to the provisions of the Revenue and Taxation Code of the State, the Assessor-Recorder of the City and County and such members of his or her official staff as may be designated by the Assessor-Recorder are hereby authorized and directed to accept, for and on behalf of the Board of Supervisors sitting as a County Board of Equalization, verified written applications for reduction of assessments appearing in the assessment roll.
(Added by Ord. 352-84, 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.2-4. PAYMENT OF TAXES IN INSTALLMENTS.
(a) Pursuant to Section 4837.5 of the Revenue and Taxation Code, taxes levied on an escape assessment, made under the authority of Article 4, Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code or taxes increased by reason of the discovery of an error, pursuant to Article 1 of Chapter 2 of Part 9 of Division 1 of the Revenue and Taxation Code may be paid in installments if:
1. A verified, written request for installment payment is filed by the Assessee with the Tax Collector prior to date of delinquency of payment of such taxes.
2. Such request shall establish that an error of the Assessee was not the cause of the tax or tax increase and that the payment of the full tax in the year of billing would constitute a hardship on the Assessee.
3. Such request shall contain the covenant and agreement of the Assessee that, if the request is granted, interest will be paid as hereinafter provided.
The deferred portion of taxes paid in installments shall bear interest at the rate of ½ of one percent a month or fractional part thereof payable in installments concurrently with installments of taxes.
(b) A copy of the installment request shall be transmitted by the Tax Collector to the Assessor-Recorder. The Assessor-Recorder shall within 10 days after such transmittal file a verified statement with the Tax Collector stating whether in the Assessor-Recorder's opinion the tax or tax increase was caused by an error of the Assessee. When a tax increase, pursuant to Section 4832 of the Revenue and Taxation Code is involved, the reference in this Section to the Assessor-Recorder shall be deemed to be a reference to the Controller.
(c) Based upon the request of the Assessee and the statement from the Assessor-Recorder or Controller, the Tax Collector shall determine whether the request shall be allowed or denied. The Tax Collector shall notify the Assessee of the decision by written notice to the Assessee's last known address. If the request is granted, the notice shall set forth the installment payment schedule and the consequences for failure to meet the requirements of the payment plan as set forth in this Section.
(d) If payment is authorized to be made in installments, one-quarter of said tax shall be paid within 30 days after the date that notice is mailed by the Tax Collector to the Assessee notifying the Assessee that installment payments will be allowed. One-quarter of said tax shall be paid on the first, second, and third yearly anniversary of the date that notice authorizing installment payments is mailed by the Tax Collector to the Assessee.
(e) If taxes are authorized to be paid in installments, no penalties shall be charged so long as installment payments are made when due. If any installment is not paid when due, or if the property on the secured roll becomes tax deeded, or if the taxes due on the unsecured roll are not paid on or before August 31st, the entire tax shall immediately become due and payable and no further installment payments shall be authorized under the provisions of this Section. Interest, penalties, costs and redemption penalties and fees, if applicable, shall be charged on the total tax as if no payment had been received. There shall be credited on the amount payable the total amount of any installments paid under this plan.
(f) If payment is not authorized in installments, the original amount of taxes due shall be payable within 30 days of the mailing of the notice to the taxpayer if the original delinquency date has passed.
(g) The Tax Collector shall maintain a separate record listing the current status of all such installment accounts authorized under this Section.
(h) It is not the intent of this Section to in any way stay the enforcement of any of the other provisions of the Revenue and Taxation Code.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.2-5. REASSESSMENT OF PROPERTY DUE TO MISFORTUNE OR CALAMITY.
(a) Any person who, at 12:01 a.m. on the January 1st immediately preceding the fiscal year commencing July 1, 1977, or who, at 12:01 a.m. on the January 1st immediately preceding any subsequent fiscal year, was the owner of, or had in his or her possession, or under his or her control, any taxable property, or who acquired such property after such date and is liable for taxes thereon for the fiscal year commencing the immediately following July 1st, which property was thereafter damaged or destroyed, without his or her fault, by a misfortune or calamity, may, within 12 months of the date that said property was so damaged or destroyed, apply for reassessment of that property by delivering to the Assessor-Recorder a written application showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.
(b) Upon receiving a proper application, the Assessor-Recorder shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the damage by ten thousand dollars ($10,000) or more, the Assessor-Recorder shall also separately determine the percentage reductions in value of land, improvements and personalty due to the damage or destruction. The Assessor-Recorder shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this subdivision, and the taxes due on the property shall be adjusted as provided in subdivision (e). However, the amount of the reduction shall not exceed the actual loss.
(c) The Assessor-Recorder shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the Assessment Appeals Board within 6 months of the date of mailing the notice. If an appeal is requested within the 6 month period, the board shall hear and decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period. The decision of the board regarding the damaged value of the property shall be final; provided, that a decision of the Assessment Appeals Board regarding any reassessment made pursuant to this Section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.
(d) Those reassessed values resulting from reductions in full cash value, as determined above, shall be forwarded to the Controller by the Assessor-Recorder or the Clerk of the Assessment Appeals Board, as the case may be. The Controller shall enter the reassessed values on the roll. After being entered on the roll, said reassessed values shall not be subject to review except by a court of competent jurisdiction.
(e) If no such application is made and the Assessor-Recorder determines that within the preceding 12 months a property has suffered damage or destruction caused by the misfortune or calamity that may qualify the property owner for relief under this Section, the Assessor-Recorder shall notify the property owner that the property will be reassessed. The Assessor-Recorder shall assess the property, or reassess it if it has already been assessed, according to the condition and value immediately after the damage or destruction, and the Assessor-Recorder, if he or she reassesses the property, shall transmit to the Assessment Appeals Board a description of the property so reassessed, the name of the person making application in connection with the property, if any, or the name of the property owner notified of the reassessment and the value of the property as so reassessed. Upon such notice as it may find to be proper, the Assessment Appeals Board shall equalize any such assessment or reassessment.
(f) The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment as determined in accordance with this section and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus, (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. For purposes of applying the preceding calculation in prorating supplemental taxes, the term "fiscal year" means that portion of the tax year used to determine the adjusted amount of taxes due pursuant to Subdivision (b) of Section 75.41. If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year. However, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.
(g) Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California, as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Chapter 5.
(h) The assessed value of the property in its damaged condition, as determined pursuant to subdivision (b) compounded annually by the inflation factor specified in Subdivision (a) of Section 51, shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value.
(i) (1) When the property is fully repaired, restored, or reconstructed, the Assessor-Recorder shall make an additional assessment or assessments in accordance with Subparagraph (A) or (B) upon completion of the repair, restoration, or reconstruction:
(2) On the lien date following completion of the repair, restoration, or reconstruction, the Assessor-Recorder shall enroll the new taxable value of the property as of that lien date.
(j) The Assessor-Recorder may apply Chapter 3.5 (commencing with Section 75) of Part 0.5 in implementing this Section, to the extent that chapter is consistent with this Section.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 4-06, File No. 051559, 1/20/2006)
SEC. 10.2-6. ANNUAL ASSESSMENT ROLL TO BE OPEN TO INSPECTION.
Annually, upon completion and constructive delivery of the annual assessment roll to the Clerk of the Board of Supervisors, the roll shall remain in the Assessor-Recorder's office for the inspection of all persons interested.
SEC. 10.2-7. TRANSFER OF BASE VALUE OF SUBSTANTIALLY DAMAGED OR DESTROYED PROPERTY.
Subject to the conditions and limitations of Section 69.3 of the Revenue and Taxation Code, homeowners are authorized to transfer the base year value of real property that is located within another county in this State and has been substantially damaged or destroyed by a disaster to comparable replacement property, including land of equal or lesser value that is located within San Francisco and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property.
(Added by Ord. 422-94, App. 12/30/94)
SEC. 10.2-8. EXEMPTION FROM PROPERTY TAXATION OF LOW-VALUE PERSONAL PROPERTY.
(a) Findings and Intent.
(1) Section 155.20 of the California Revenue and Taxation Code permits County Boards of Supervisors to exempt from property tax property with a total full value so low that, if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them. The exemption is limited to property with a total full value of $5,000 or less. In enacting this ordinance, the Board of Supervisors intends to exercise the authority granted to it pursuant to Revenue and Taxation Code Section 155.20, as amended from time to time, with respect to personal property on the unsecured roll with a total full value of $4,000 or less.
(2) The Board of Supervisors of the City and County of San Francisco has determined that the costs of assessing and collecting the taxes, assessments, and subventions on personal property on the unsecured roll with a total full value of $4,000 or less, exceeds the proceeds to be collected.
(b) Exemption. Beginning with the 1998-99 assessment year, all personal property, as defined in Section 106 of the Revenue and Taxation Code as amended from time to time, with a total full cash value of $4,000 or less, shall be exempt from property taxation and shall not be entered on the unsecured property tax roll, as provided in Revenue and Taxation Code Section 155.20, as amended from time to time. This exemption shall apply only when the aggregate value of all personal property owned, possessed or controlled by any one owner or taxpayer does not exceed $4,000 on any given lien date.
(Added by Ord. 308-97, App. 8/1/97; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.2-9. ASSESSOR/RECORDER REPORTING OF ASSESSOR'S REDUCTIONS OF ASSESSED VALUES OF REAL PROPERTY.
No later than the second Monday of each month, the Assessor/Recorder shall: (1) compile a list of all of the real properties for which the Assessor's staff enrolled a reduced assessment in the previous month pursuant to Revenue and Taxation Code § 51(a)(2), commonly referred to as "Proposition 8"; and (2) post that list on the Assessor/Recorder's website. The list shall identify each property by parcel number, street address, and assessee's name and, for each property, shall indicate the roll year of the value reduction, the dollar amount of the reduction, the enrolled values for land and improvements before and after the reduction, and whether the Assessor's staff granted or the Assessment Appeals Board ordered the reduction. This requirement shall apply to both assessment reductions made by the Assessor's staff and reductions ordered by the Assessment Appeals Board.
(Added by Ord. 110-08, File No. 080527, App. 6/30/2008)
SEC. 10.3. COLLECTION OF UNSECURED PROPERTY TAXES.
The duty of collecting unsecured property taxes shall be transferred from the Assessor-Recorder to the Tax Collector as of the effective date of this amendment and annually hereafter shall be transferred from the Assessor-Recorder to the Tax Collector on the first Monday of March of each year. The Tax Collector shall continue to collect such taxes from and after the first Monday of March of each year hereafter until and unless ordered to discontinue the collection thereafter by a 4/5 vote of the Board of Supervisors.
(Amended by Ord. 217-66, App. 8/26/66; Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.3-1. COLLECTION OF SECURED PERSONAL PROPERTY TAXES.
The provisions of Chapter 2.1, Sections 2700 to 2707, of the Revenue and Taxation Code of the State are hereby made applicable to the City and County. The Assessor-Recorder, the Tax Collector and the Controller are hereby directed to proceed in the collection of secured personal property taxes in accordance with the provisions of such chapter.
(Resolution No. 6714(1939); amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.3-2.
(Resolution No. 7670(1939); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.3-3.
(Ordinance No. 490-58, Secs. 1, 2; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.4.
(Added by Ord. 101-81, App. 3/3/81; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.4-1.
(Repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.4-2.
SEC. 10.4-3.
(Resolution No. 2141(C.S.); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.6. AUDITS AND INVESTIGATIONS BY CONTROLLER – TO BE PERFORMED AS REQUIRED BY CHARTER.
The Controller shall audit the accounts of all boards, offices, and employees of the City and County, charged in any manner with the custody, collection or disbursement of funds, as provided by Section 3.303 of the Charter. He or she shall investigate the unit cost of all work done by the City and County as provided in Section 3.301 of the Charter and shall also make all investigations and reports provided for in Chapter 6 of this Code.
(Bill No. 424, Ord. No. 9.0621(C.S) Sec. 1)
SEC. 10.6-1.
(Added by Ord. 175-71, App. 7/8/71; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.6-2. CONTROLLER'S AUDIT OF LEASES UNDER WHICH CITY IS LESSOR.
The department, board, or commission that has management and control of, or jurisdiction over, any leased property is responsible for ensuring that all tenants are paying the correct rent to the City. The Controller is hereby authorized to audit departments to ensure that they are adequately managing their leases. The cost of such audits shall be borne by the respective department, board, or commission.
Pursuant to Section 3.105 of the Charter, the Controller is authorized and directed to conduct audits, at regular intervals, of all leases of city-owned real property where rent of $500,000 or more a year is to be paid to the City. Any department board, or commission may elect to have audits conducted or contracted to be conducted by the Controller. The cost of each such audit shall be borne by the department, board or commission that has management and control of, or jurisdiction over, the leased real property. Within 30 days after the completion of each such audit, the Controller shall file reports of the audit with the Mayor and the Board of Supervisors and shall deliver a copy of the report to the department, board or commission that has management and control of, or jurisdiction over, the leased real property. The department, board or commission shall take corrective action to comply with the audit recommendations and shall report to the Controller on the action taken within 45 days of the receipt of the audit report and at the end of each six months thereafter until the matters disclosed by the audit have been resolved.
(Added by Ord. 323-86, App. 8/8/86; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 166-13, File No. 130541, App. 8/2/2013, Eff. 9/1/2013)
SEC. 10.6-3. CONTROLLER'S QUARTERLY AUDIT OF THE TREASURER.
Under authority of Charter Section 3.303 and Sections 26920, 26921 and 26923 of the Government Code of the State of California, the Board of Supervisors, by a four-fifths vote, hereby directs that the Controller of the City and County of San Francisco shall perform an audit of all accounts of money coming into the hands of the Treasurer and express an opinion attesting to the accuracy of the treasury records relative to the amount and type of assets in the treasury at least once each quarter, or more frequently at the Controller's discretion.
(Added by Ord. 6-90, App. 1/5/90)
SEC. 10.7.
(Bill No. 424, by Ord. No. 9.0621(C.S.), Sec. 2; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.7-1.
(Amended by Ord. 6976, App. 3/12/76; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.7-2. FINDINGS AND INTENT.
The Board of Supervisors of the City and County of San Francisco finds and determines that:
(a) As an essential element of the local agency home rule guaranteed by the California Constitution, property taxes collected in a county have always been intended for use in that county.
(b) Proposition 13, as adopted in June of 1978 and amended thereafter, allows the Legislature to specify how the property taxes collected in a county are to be apportioned among the county and the cities and districts therein, but did not contemplate that property taxes would be taken for State purposes or would be apportioned in a manner inconsistent with the home rule provisions of the Constitution of California.
(c) Proposition 98, as adopted in November of 1988 and amended by Proposition 111 in June of 1990, provides that a County's portion of school funding is the amount of property taxes provided to the schools in the county for fiscal 1987-88, adjusted annually for cost of living increases. Pursuant to Proposition 98, the State's portion of school funding is the amount that, when added to the counties' portion, will bring total school funding up to the level specified in the Proposition.
(d) The Legislature of California has expressed its intent to take approximately $2,600,000,000 of the property taxes collected in California counties in fiscal 1993-94 and use those funds to pay a substantial part of the State's portion of school funding or to pay other States expenses, in clear violation of the letter and intent of Proposition 98 and of Articles XIIIA and XIIIB of the California Constitution.
(e) For fiscal 1992-93, available revenues have fallen far short of the expenditures necessary to meet the critical needs of the City and County of San Francisco, requiring that essential City and County services be cut substantially.
(f) If the gap between available revenues and necessary expenditures increases to any significant extent for fiscal 1993-94, the City and County will not be able to fund State mandates and provide for the essential health, safety and general welfare of its citizens that is requisite to meaningful home rule.
(g) If the Legislature acts upon its expressed intent to take approximately $2,600,000,000 of the property taxes collected in California counties in fiscal 1993-94 and use those funds to pay a substantial part of the State's portion of school funding or to pay other State expenses, this City and County would lose a very significant part of the funding now used to provide critical City and County services, would be prevented from providing for the essential health, safety and general welfare of its citizens, and would be deprived of meaningful home rule in contravention of the Constitution of California.
(h) The City and County of San Francisco Board of Supervisors hereby finds that the aforesaid intended State action would constitute an illegal confiscation of the property taxes of this City and County, in that such action would prevent the City and County from providing for the essential health, safety and general welfare of its citizens, would prevent the meaningful home rule guaranteed by the constitution of California, would violate the schools funding scheme of Proposition 98 by requiring this City and County to pay a substantial part of the State portion of school funding, would violate Section 6 of Article XIIIB of the State Constitution by mandating increased local agency funding of schools without State reimbursement, and would be in excess of the power given to the Legislature in Section 1(a) of Article XIIIA of the State Constitution lawfully to apportion property taxes among the City and County therein.
(j) The City and County of San Francisco therefore, determines, that it is necessary to take action to prevent the intended State confiscation of the property taxes to be collected in the City and County of San Francisco for fiscal 1993-94 and to insure the preservation of the constitutionally guaranteed powers of home rule, including the power to provide for the essential health, safety and general welfare of the citizens of the City and County. This ordinance, therefor, provides for the lawful apportionment among the City and County therein of the property taxes collected in this City and County in fiscal 1993-94.
(Added by Ord. 156-93, App. 5/28/93)
SEC. 10.7-2.1. APPORTIONMENT.
Notwithstanding any provisions of State law to the contrary, the apportionment of property taxes among the City and County, school districts (including community college district) and other districts therein shall be in the manner such apportionment was made for fiscal 1992-93 pursuant to Chapter 6 of Part 0.5 of Division 1 of the Revenue and Taxation Code of California.
SEC. 10.7-2.2. COLLECTION AND DISBURSEMENT.
The Controller of the City and County of San Francisco shall collect, apportion and disburse property taxes for fiscal 1993-94 in accordance with Section 2 unless and until the Board of Supervisors by resolution directs another method.
SEC. 10.7-2.3. CIRCUMSTANCES INVOKING OPERATION OF THIS ORDINANCE.
In accordance with the findings and intent of Section 10.7-2, this ordinance will become operative, and property taxes shall be collected, apportioned and disbursed in accordance herewith, in the event the State enacts legislation that would result in the aforesaid confiscation of property taxes collected in the City and County of San Francisco in fiscal 1993-94.
SEC. 10.8.
(Bill No. 424, Ord. No. 9.0621(C.S.), Sec. 3; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.8-1.
(Resolution No. 518-58; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.9.
(Ord. No. 4436(1939), Sec. 1; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.10. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – DEFINITIONS.
Negotiable paper shall mean, for the purposes of the six following sections, a draft, bank or personal check; and express or post office money order; provided, that the City and County is the payee named on the face of the instrument, and such instrument is payable in full on demand.
"Obligation" shall mean, for the purposes of the six following sections, any tax, assessment, license, fee or other account in which money is owed or is payable to the City and County.
(Ord. No. 2334(1939), Sec. 1)
SEC. 10.11. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RECEIPT AUTHORIZED; EXCEPTION.
All officers, boards and commissions of the City and County may receive negotiable paper for collection, when the proceeds are to be used in payment of an obligation to the City and County; provided, that the proceeds thereof shall be not less than the amount of the determined obligation.
SEC. 10.11-1. PAYMENT BY CREDIT CARD, DEBIT CARD AND AUTOMATIC TELLER MACHINE CARD.
(1) "Credit card" means any card, plate or other credit device existing for the purpose of being used from time to time upon presentation to obtain money, property, labor or services on credit.
(2) "Debit card" means any card, plate or other device existing for the purpose of being used from time to time upon presentation to electronically transfer money from a financial institution account of the debit card holder to the payee.
(3) "Automatic teller machine card" ("ATM card") means any card, plate or other device existing for the purpose of being used from time to time at automated teller machines and other related on-line networks to conduct a range of standard banking transactions electronically, including, but not limited to, transferring funds between financial institution accounts, making deposits into financial institution accounts, withdrawing funds from financial institution accounts, and paying bills.
(b) All officers, boards, commissions and departments of the City and County authorized by law to collect fees, taxes or other charges are hereby authorized to accept credit cards, debit cards and ATM cards for the payment of such fees, taxes or other charges in excess of $10. Credit card and debit card payments shall be made in person, by mail, over the telephone or by other electronic means. ATM card payments are restricted to in-person payments with valid identification. Any officer, board, commission or department electing to accept credit cards, debit cards or ATM cards for the payment of fees, taxes or other charges shall obtain prior approval of the Treasurer and Controller.
(Added by Ord. 5-90, App. 1/5/90; amended by Ord. 360-92, App. 12/21/92; Ord. 53-97, App. 2/27/97; Ord. 113-97, App. 3/28/97)
SEC. 10.12. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RETURN TO TREASURER FOR COLLECTION.
All negotiable paper received under the provisions of the preceding section shall be submitted for collection to the Treasurer of the City and County not later than the next business day after it is received.
SEC. 10.13. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – RETURN WHEN AMOUNT IS INSUFFICIENT.
In the event that the negotiable paper tendered under the provisions of the two preceding sections is insufficient in amount, or deficient in any other respect, it shall be returned to its sender not later than the next business day after its receipt. Each department and office shall maintain a register in which shall be chronologically recorded each item so returned. There shall also be recorded in the register the date, amount, identity of the negotiable paper, name and address of the sender, and the date and reason for its return.
SEC. 10.13-1. CHARGE FOR PERSONAL CHECKS RETURNED WITHOUT PAYMENT.
If any personal check offered in payment for any license, permit, fee or fine, or in payment of any obligation owing to the City and County or subdivision, department, board, commission, body or agency thereof, is returned without payment, for any reason, a reasonable charge for the returned check not to exceed fifty dollars ($50.00) based upon the actual costs as determined by the Controller may be imposed on the person who issued the check by the Treasurer of the City and County, as well as any other penalties authorized under California Civil Code Section 1719. This charge may be added to and become part of any underlying obligation other than an obligation which constitutes a lien on real property; and a different method of payment of that payment and future payments by the person who issued the check may be prescribed by the Treasurer. Any charge imposed for a returned check by either the Treasurer or a court shall be deposited in the General Fund of the City and County.
(Added by Ord. 179-79, App. 4/20/79; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 133-03, File No. 030627, App. 5/30/2003; Ord. 186-06, File No. 060767, App. 7/21/2006)
SEC. 10.14. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – WHEN PAYMENT IS DEEMED MADE.
When negotiable paper is honored and paid upon presentation and the proceeds thereof deposited in the Treasury of the City and County in the usual course of business, then and not before, the obligation for which it was tendered shall be deemed paid as at the date of receipt of the negotiable paper.
SEC. 10.15. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – PAYMENTS IN EXCESS OF OBLIGATION.
In the event the proceeds collected from negotiable paper are in excess of the amount of the obligation to be paid, refund of the amount of the excess may be made in accordance with the procedure prescribed in the permit procedure ordinance of the City and County.
SEC. 10.16. INAPPLICABILITY OF SECTIONS 10.10-10.15.
Except for Section 10.13-1, the provisions of Sections 10.10 through 10.15 shall not apply to the collection and refunding procedure of the offices of the Tax Collector and Assessor-Recorder, to collections of the Superior Courts, nor to the collection of revenues of the Public Utilities Commission, which revenues are the result of utility rates fixed pursuant to the provisions of Section 2A.134 of this Code.
(Amended by Ord. 179-79, App. 4/20/79; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.17. ACCOUNTING FOR AND REPORTING INCOME TAXES – CONTROLLER'S DUTIES.
To comply with income tax or other related tax provisions of the government of the United States or the State, the Controller is hereby directed, and it shall be his or her duty, to render the required accounting and reporting in the manner and within the time limitations established by law.
(Ord. No. 1883(1939), Sec. 1)
SEC. 10.18. ACCOUNTING FOR AND REPORTING INCOME TAXES – DUTIES OF CITY OFFICES, BOARDS AND COMMISSIONS.
All offices, boards and commissions of the City and County shall keep such records and render to the Controller such reports as the Controller may require to comply with the provisions of the preceding section. The failure of any officer to keep such records and to furnish the reports to the Controller upon the demand of the latter shall be deemed dereliction of duty and the failure shall be reported by the Controller to the Mayor.
(Ord. No. 1883(1939), Sec. 3)
SEC. 10.19.
(Amended by Ord. 614-83, App. 12/22/83; Ord. 532-88, App. 12/16/88; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
SEC. 10.19-1. CLEARINGHOUSE REPRESENTATIVE.
The Board of Supervisors, by ordinance, upon the recommendation of the Mayor, the Treasurer and the Controller, may designate any bank, qualified to be a depositary, to be the clearinghouse representative of the City and County; and, the City and County may pay a reasonable fee for the service thereof. The necessary procedure shall be provided by ordinance.
SEC. 10.19-2. CUSTODY OF MONEYS AND SECURITIES.
The Board of Supervisors shall by ordinance provide for the safe custody of all money and property in the possession or under the control of the Treasurer.
SEC. 10.19-3. FEES FOR LICENSES AND PERMITS.
The fees or licenses to be charged for the use of obstruction of or encroachment on public streets end places, exclusive of the granting of franchises governed by other provisions of this or other codes or of the Charter, and for the operation of businesses or exercise of privileges which effect the health, fire prevention, firefighting, crime, policing, welfare or zoning conditions of or in the City, and County, and for such other matters as the Board of Supervisors may deem advisable shall not be less than the cost to the City and County of regulation and inspection; provided, that insofar as the regulation and inspection of foodstuffs or articles of food for human consumption are concerned, the fees or licenses to be charged for such regulation and inspection shall be as determined by the Board of Supervisors, but the same shall not exceed the cost of said regulation and inspection.
SEC. 10.19-4. NOTICE BY DEPARTMENTS TO BOARD OF SUPERVISORS.
1. The Board of Education and the Superintendent of the San Francisco Unified School District have indicated their strong commitment to accountability at all levels of District operations and have taken measures over the past year to investigate, audit, and review the past spending practices of the District's Facilities Department with respect to school construction bond funds; and,
2. The District has stated that it welcomes continued input and assistance from the community and from City and State government officials and is engaged in an ongoing effort to restructure the District's Facilities Department; and,
3. Two School Board Commissioners, Commissioners Wynns and Cruz, have introduced two resolutions that are currently pending before the Board of Education to strengthen the District's oversight of school construction bond funds; and,
4. Each of these resolutions has been introduced and been read once, and is expected to be adopted by the Board of Education at a regularly scheduled Board meeting early in calendar year 2002; and,
5. The first of these resolutions, if adopted, would provide that the District exceed state statutory requirements for the oversight of school construction bond funds and institute the highest level of oversight that the District has ever had over the use of school construction bond funds by establishing the District's School Facilities Citizen's Oversight Committee; and,
6. The first resolution provides that the School Facilities Citizen's Oversight Committee provide advice and recommendations to the District regarding the expenditure of funds for bond related projects, actively review and report on the proper expenditure of taxpayers' money for school construction and to take any necessary action in furtherance of its purpose, including, but not limited to, receiving and reviewing copies of annual independent financial audits and deferred maintenance proposals, inspecting school facilities and grounds, and receiving and reviewing cost-saving measures designed to reduce the costs of professional fees and site preparation.
7. The second resolution would establish a Bond Program Advisory Council to report to the Board of Education and provide information to City and State officials, and make recommendations regarding policies to the Board of Education surrounding the effective and efficient implementation of school bond construction funds.
(b) The San Francisco Unified School District ("the District") through its Facilities and Planning Department must submit written reports to the Budget Analyst's Office, the City's Public Finance Office, the Department of Public Works, and the Controller's Office, on a quarterly basis to update these City departments on the status of the use of the 2002 bond proceeds. Should the School District not do so, these departments shall notify the Board of Supervisors. Prior to the appropriation of 2002 school bond proceeds by the Board of Supervisors, the District shall provide to the City Treasurer, the Director of Public Finance and the Budget Analyst of the Board of Supervisors, a written timeline and expenditure plans for each of the projects to be funded with these bond funds in order to determine whether the appropriations of these bond funds are necessary and/or appropriate.
(Added by Ord. 12-02, File No. 012185, App. 1/25/2002)
SEC. 10.19-5. QUARTERLY REPORT ON DEPARTMENTAL SPENDING.
Not later than eight weeks after the end of each of the first three quarters of the fiscal year, all City departments shall submit a report to the Board of Supervisors identifying any areas, by appropriations item, where the department's rate of spending, if continued for the rest of the fiscal year, would exceed the total appropriation for the fiscal year for that item. The Budget Analyst shall review all reports submitted by a department pursuant to this section.
(Added by Ord. 198-05, File No. 051135, App. 7/29/2005)
SEC. 10.20. BUDGET SAVINGS INCENTIVE FUND
(a) Establishment and Purpose of Budget Savings Incentive Fund. The Budget Savings Incentive Fund ("the Fund") is hereby established as a category eight fund for the purpose of encouraging City departments to implement cost-saving strategies and to allow for the reinvestment of those savings in one-time expenditures. Disbursements from the Fund shall be made only to those departments that generated net year end expenditure savings at the close of the most recent prior fiscal year, as certified by the Controller, and only for the purpose of supporting one-time costs, including but not limited to expenditures that improve the efficiency of departmental operations, reduce the cost of service delivery, generate additional revenue or meet deferred maintenance needs.
(b) Funding of Budget Savings Incentive Fund. It shall be the policy of the City and County of San Francisco that a Budget Savings Incentive Fund be annually funded and available by November 1st of each year. At the end of each fiscal year, up to 25 percent of the total appropriation closed to General Fund balance by General Fund departments and the Department of Public