reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.2.

25215.2. The board may levy special taxes pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5. The special taxes shall be applied uniformly to all taxpayers or all real property within the county service area, except that unimproved property may be taxed at a lower rate than improved property.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.3.

25215.3. The board may levy benefit assessments for operations and maintenance consistent with the requirements of Article XIII  D of the California Constitution, including, but not limited to, benefit assessments levied pursuant to any of the following:
(a) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).
(b) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).
(c) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).
(d) The Landscaping and Lighting Assessment Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code, notwithstanding Section 22501 of the Streets and Highways Code).
(e) Any other statutory authorization enacted on or after January 1, 2009.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.4.

25215.4. The board may, by resolution or ordinance, do any of the following:
(a) Establish user fees, rates, or other charges, provided that they are not property-related fees and charges, for the services and facilities that are not property related that the county service area provides.
(b) Provide for the collection and enforcement of those user fees, rates, and other charges in the same manner that the county collects and enforces user fees, rates, and charges for the services and facilities that the county provides.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.5.

25215.5. The board may, by resolution or ordinance, do any of the following:
(a) Impose property-related fees and charges for the property-related services that the county service area provides, subject to the requirements of Article XIII D of the California Constitution. If new, increased, or extended property-related fees and charges are proposed, the board shall comply with Section 53755.
(b) Provide for the collection and enforcement of those property-related fees and charges in the same manner that the county collects and enforces property-related fees and charges for the property-related services that the county provides, including, but not limited to, Article 4 (commencing with Section 5470) of Chapter 6 of Part 3 of Division 5 of the Health and Safety Code.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.6.

25215.6. (a) The board may charge standby charges for water, sewer, or water and sewer services pursuant to the Uniform Standby Charge Procedures Act (Chapter 12.4 (commencing with Section 54984) of Part 1 of Division 2 of Title 5).
(b) If the procedures set forth in the former Section 25210.77b as it read at the time a standby charge was established were followed, the board may, by resolution, continue to collect the charge in successive years at the same rate from the parcels within the county service area to which water or sewers are made available for any purpose by the county service area, whether the water or sewers are actually used or not. If new, increased, or extended assessments are proposed, the board shall comply with the notice, protest, and hearing procedures in Section 53753.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 6 - Revenues › Section 25215.7.

25215.7. Whenever a person installs any facilities including, but not limited to, facilities for sewer or water service, and the board determines that it is necessary that those facilities be constructed so that they can be used for the benefit of property within a county service area other than the property of the person installing the facilities, and the facilities are dedicated to the public or become the property of the county or the county service area, the board may by contract agree to reimburse that person for the cost of the installation of those facilities. This contract may provide that the board may collect a reasonable fee or charge from any person using those facilities for the benefit of property not owned by the person who installed the facilities.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 7 - Capital Financing › Section 25216.

25216. Whenever the board determines that the amount of revenue available to a county service area is inadequate to acquire, construct, improve, rehabilitate, or replace the facilities authorized by this chapter, or to fund or to refund any outstanding indebtedness, the board may incur debt and raise revenues pursuant to this article or any other provision of law.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 7 - Capital Financing › Section 25216.1.

25216.1. (a) Whenever the board determines that it is necessary for a county service area to incur a general obligation bond indebtedness for the acquisition or improvement of real property, the board may proceed pursuant to Chapter 6 (commencing with Section 29900) of Division 3.
(b) The total amount of bonded indebtedness incurred pursuant to this section shall not at any time exceed 5 percent of the taxable property within the county service area as shown by the last equalized assessment roll.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 7 - Capital Financing › Section 25216.2.

25216.2. The board of supervisors may finance any enterprise and issue revenue bonds pursuant to the Revenue Bond Law of 1941 (Chapter 6 (commencing with Section 54300) of Part 1 of Division 2 of Title 5), and a county service area shall be deemed a “local agency” for the purposes of that chapter.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 7 - Capital Financing › Section 25216.3.

25216.3. The board may levy benefit assessments to finance facilities consistent with the requirements of Article XIII D of the California Constitution including, but not limited to, benefit assessments levied pursuant to any of the following:
(a) The Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code).
(b) The Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).
(c) The Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code).
(d) The Landscaping and Lighting Assessment Act of 1972 (Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code), notwithstanding Section 22501 of the Streets and Highways Code.
(e) Any other statutory authorization enacted on or after January 1, 2009.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 8 - Zones › Section 25217.

25217. (a) Whenever the board determines that it is in the public interest to provide different authorized services, provide different levels of service, provide different authorized facilities, or raise additional revenues within specific areas of a county service area, it may form one or more zones pursuant to this article.
(b) The board shall initiate proceedings for the formation of a new zone by adopting a resolution that does all of the following:
(1) States that the proposal is made pursuant to this article.
(2) Sets forth a description of the boundaries of the territory to be included in the zone.
(3) States the reasons for forming the zone.
(4) States the different authorized services, different levels of service, different authorized facilities, or additional revenues that the zone will provide.
(5) Sets forth the methods by which those authorized services, levels of service, or authorized facilities will be financed.
(6) Proposes a name or number for the zone.
(c) A proposal to form a new zone may also be initiated by a petition signed by not less than 10 percent of the registered voters residing within the proposed zone. The petition shall contain all of the matters required by subdivision (b).
(d) Upon the adoption of a resolution or the receipt of a valid petition, the board shall fix the date, time, and place for the public hearing on the formation of the zone. The clerk of the board of supervisors shall:
(1) Publish notice of the public hearing, including the information required by subdivision (b), pursuant to Section 6061.
(2) Mail the notice at least 20 days before the date of the hearing to all owners of property within the proposed zone.
(3) Mail the notice at least 20 days before the date of the hearing to each city and special district that contains, or whose sphere of influence contains, the proposed zone.
(4) Post the notice in at least three public places within the territory of the proposed zone.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 8 - Zones › Section 25217.1.

25217.1. (a) At the public hearing, the board shall hear and consider any protests to the formation of the zone.
(b) (1) In the case of inhabited territory, if at the conclusion of the public hearing, the board determines that more than 50 percent of the total number of voters residing within the proposed zone have filed written objections to the formation, then the board shall determine that a majority protest exists and terminate the proceedings.
(2) In the case of uninhabited territory, if at the conclusion of the public hearing, the board determines that more than 50 percent of the property owners who own more than 50 percent of the assessed value of all taxable property in the proposed zone have filed written objections to the formation, then the board shall determine that a majority protest exists and terminate the proceedings.
(c) If, pursuant to subdivision (b), the board determines that a majority protest does not exist, then the board may proceed to form the zone.
(d) If the resolution or petition proposes that the zone use special taxes, benefit assessments, fees, standby charges, or bonds to finance its purposes, the board shall proceed according to law. If the voters or property owners do not approve those funding methods, the zone shall not be formed.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 8 - Zones › Section 25217.2.

25217.2. The board may change the boundaries of a zone or dissolve a zone by following the procedures in Sections 25217 and 25217.1, as appropriate.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 8 - Zones › Section 25217.3.

25217.3. A local agency formation commission shall have no power or duty to review and approve or disapprove a proposal to form a zone, a proposal to change the boundaries of a zone, or a proposal to dissolve a zone.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 2.5 - County Service Areas › ARTICLE 8 - Zones › Section 25217.4.

25217.4. (a) The board may provide any authorized service, any level of service, or any authorized facility within a zone that the board may provide in the county service area as a whole.
(b) As determined by the board and pursuant to the requirements of this chapter, the board may exercise any fiscal powers within a zone that the board may exercise in the county service area as a whole.
(c) Any special taxes, benefit assessments, fees, rates, charges, standby charges, or bonds which are intended solely for the support of services or facilities within a zone, shall be levied, assessed, and charged within the boundaries of the zone.
(d) The board shall not incur a general obligation bonded indebtedness for a zone pursuant to this section that exceeds 5 percent of the assessed value of the taxable property in the zone as shown by the last equalized assessment roll.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25250.

25250. At least biennially the board of supervisors shall examine and audit, or cause to be audited, the financial accounts and records of all officers having responsibility for the care, management, collection, or disbursement of money belonging to the county or money received or disbursed by them under authority of law. The audit shall encompass the immediately preceding two-year period, or any portion thereof not included in a prior audit. This financial examination or audit may be performed in coordination with the investigations conducted by the grand jury under Section 925 of the Penal Code, or the board of supervisors may resolve to accept reports delivered pursuant to Section 933 of the Penal Code in lieu of its own separate examination if such reports are found to fulfill some or all of the requirements of this section. In connection with the requirements of this section and Section 25253, the board of supervisors may employ the services of an independent certified public accountant or licensed public accountant to perform an examination of the financial statements in accordance with generally accepted auditing standards.
(Amended by Stats. 1981, Ch. 800, Sec. 3.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25251.

25251. The board shall examine, settle, and allow all accounts legally chargeable against the county, except salaries of officers and such demands as are authorized by law to be allowed by some other person or tribunal, and order warrants to be drawn on the county treasurer therefor.
When several allowances are made on the same day, they are deemed made in the order in which they are entered in the allowance book, and shall be certified in that order by the auditor.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25252.

25252. The board of supervisors shall establish or abolish, those funds as are necessary for the proper transaction of the business of the county, and may transfer money from one fund to another, as the public interest requires. The board may by resolution authorize the county auditor to perform one or more of these functions. The board of supervisors may, by resolution, authorize the auditor to transfer money from one fund to another if the board of supervisors has authority over each fund. Wherever reference is made elsewhere in the law to a county salary fund such reference may, upon order of the board of supervisors, after July 1, 1947, be deemed to refer to the county general fund.
(Amended by Stats. 1990, Ch. 294, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25252.5.

25252.5. The board of supervisors may in its discretion establish:
(a) A revolving fund of an amount not to exceed ten thousand dollars ($10,000) from which the county probation officer may make loans to probationers.
(b) Rules for the operation of said fund.
(c) Standards governing the terms and conditions of such loans.
The maximum amount of indebtedness that any probationer may incur through loans from such fund shall be determined by the board of supervisors. Where any probationer has borrowed less than the maximum amount set by the board of supervisors or has borrowed and repaid all or part of a loan, the county probation officer may make additional loans to him until he has incurred such maximum amount of indebtedness.
(Amended by Stats. 1955, Ch. 1753.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25252.6.

25252.6. The board of supervisors may in its discretion establish and determine the amount of, or may by resolution authorize the county auditor to establish and determine the amount of, a revolving cash trust fund for the purpose of eliminating delays which adversely affect the official operation of offices and departments of the county resulting from regular deposits in and withdrawals from a trust fund established for the use of any county officer or department head. The amount of the revolving cash trust fund shall not exceed the amount of the trust fund. The revolving cash trust fund shall be used by the officer or department head for payment of services, expenses, or other charges which are legally payable out of the deposits in the trust fund.
(Amended by Stats. 2012, Ch. 470, Sec. 31. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25253.

25253. Annually the board shall cause to be prepared and published a statistical report showing in compendious form all the financial transactions of the county for the last fiscal year, exhibiting separately the receipts and expenditures by or on account of all courts and each office, board, commission, institution, and departments, and classifying the principal items of income and expenditure so as to show the financial transactions and the financial condition of the county.
(Amended by Stats. 1959, Ch. 1172.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25254.

25254. The board may cause to be prepared and printed:
(a) An annual statement showing valuations of property, taxes levied, tax rates, legal requirements, and other information on assessment of property and collections of taxes.
(b) An annual budget adopted by the board of supervisors.
(c) County ordinances and reports or statements of rules or procedures of the county or of any of the offices or departments of the county government.
(Amended by Stats. 1957, Ch. 1197.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25256.

25256. Except as permitted by the Constitution, the board shall not for any purpose contract debts or liabilities which exceed in any fiscal year the income and revenue provided for that year.
Any debts or liabilities contracted and any allowances made contrary to this section are void. The auditor shall not draw nor shall the treasurer pay any warrant therefor.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25257.

25257. (a) Any department, officer, or employee of a county charged by law with the collection of any county or district tax assessment, penalty, cost, license fees, or any money, which is due and payable to the county or district for any reason, may apply to the board of supervisors for a discharge from accountability for the collection thereof if the amount is too small to justify the cost of collection, the likelihood of collection does not warrant the expense involved, or the amount thereof has been otherwise lawfully compromised or adjusted.
(b) Any collection program that is operated by a county may apply to the board of supervisors for a discharge from accountability for the court-ordered debt or bail that it would otherwise be responsible for collecting, if the amount is too small to justify the cost of collection or the likelihood of collection does not warrant the expense involved. Responsibility for collection of court-ordered debt or bail shall be demonstrated by a written agreement between the county and the court. If the court is responsible for collecting court-ordered debt or bail, the court may transfer responsibility for discharging court-ordered debt or bail to the county by written agreement.
(Amended by Stats. 2010, Ch. 720, Sec. 6. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25258.

25258. The application for a discharge from accountability under Section 25257 shall include:
(a) The amount owing.
(b) Except where disclosure of such information is prohibited by state or federal law, the names of the assessees or persons liable and the amounts owed by each, which may be by reference to specific documents incorporated thereby in the application.
(c) The estimated cost of collection, or a statement that the likelihood of collection does not warrant the expense involved, or a specific reference to the official records establishing that the amount owed has been compromised or adjusted. If requested by the board of supervisors, the applicant shall furnish such additional information as the board deems necessary to determine that the request for discharge is justified.
(d) Any other fact warranting the discharge, except where the board of supervisors determines that the circumstances do not warrant the furnishing of detailed information.
(e) A verification by the applicant that the facts stated in the application are true and correct, which may be made on information and belief.
(Amended by Stats. 2010, Ch. 720, Sec. 7. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.

25259. The board of supervisors may make an order discharging the department, officer, or employee from further accountability and direct the county auditor to adjust any charge against the department, officer, or employee in a like amount. The discharge from accountability does not constitute a release of any person from liability for payment of any amount. Within 45 days after the end of the month in which any discharge from accountability is approved, the county shall report to the superior court the discharge from accountability for any court-ordered debt or bail that the county would otherwise have been responsible for collecting. The report shall include the following for each debt discharged: the case number; whether the case is an infraction, misdemeanor, or felony; the amount of the debt discharged; and the number of years since the debt became delinquent.
(Amended by Stats. 2010, Ch. 720, Sec. 8. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.5.

25259.5. The board of supervisors may, by resolution, authorize and designate the county auditor to exercise the powers set forth in Sections 25257 through 25259.
(Amended by Stats. 1977, Ch. 159.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.7.

25259.7. Any collection program that is operated by a court may apply to the presiding judge of the court for a discharge from accountability for any court-ordered debt or bail that it would otherwise be responsible for collecting, if the amount is too small to justify the cost of collection or the likelihood of collection does not warrant the expense involved. Responsibility for collection of court-ordered debt or bail shall be demonstrated by a written agreement between the county and the court. If the county is responsible for collecting court-ordered debt or bail, the county may transfer responsibility for discharging court-ordered debt or bail to the court by written agreement.
(Added by Stats. 2010, Ch. 720, Sec. 9. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.8.

25259.8. (a) The application for a discharge from accountability under Section 25259.7 shall include the following:
(1) The amount owing.
(2) The names of the persons liable and the amounts owed by each, which may be by reference to specific documents incorporated in the application, except where disclosure of that information is prohibited by state or federal law.
(3) The estimated cost of collection, or a statement that the likelihood of collection does not warrant the expense involved. If requested by the presiding judge, the applicant shall furnish the additional information as deemed necessary to determine that the request for discharge is justified.
(4) Any other fact warranting the discharge, except where the presiding judge determines that the circumstances do not warrant the furnishing of detailed information.
(5) A verification that the facts stated in the application are true and correct, which may be made on information and belief.
(b) The Judicial Council, by rule of court, may require that additional information be included in the application.
(Added by Stats. 2010, Ch. 720, Sec. 10. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.9.

25259.9. (a) The presiding judge may make an order discharging the collection program from further accountability. The order shall have the same effect as a discharge from accountability under Section 25259, which relieves the applicant from any further responsibility for collecting the discharged debt, and does not constitute a release of any person from liability for payment of any amount. Upon making an order of discharge, the presiding judge shall direct the clerk of court to enter record of the discharge in the court case file for each debt and to post a copy of the order of discharge on the court’s Internet Web site for a period of not less than three weeks.
(b) Within 45 days after the end of the month in which any discharge from accountability is approved, the court shall report to the county the discharge from accountability for any court-ordered debt or bail that the court would otherwise have been responsible for collecting. The report shall include for each debt discharged: the case number; whether the case is an infraction, misdemeanor, or felony; the amount of the debt discharged; and the number of years since the debt became delinquent.
(c) The Judicial Council, by rule of court, may establish the process by which applications under Section 25259.7 are submitted and reviewed or the standards for ordering a discharge.
(Added by Stats. 2010, Ch. 720, Sec. 11. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25259.95.

25259.95. The presiding judge may authorize and designate another judge in the court to exercise the powers of the presiding judge set forth in Sections 25259.7, 25259.8, and 25259.9.
(Added by Stats. 2010, Ch. 720, Sec. 12. (SB 857) Effective October 19, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25260.

25260. The board of supervisors may by resolution create one or more working capital funds. The board may make available such amounts as are necessary to establish each fund and to maintain its solvency. At the beginning of any fiscal year the board may provide by resolution for the transfer of any or all of the moneys in any fund created pursuant to this section or for the abolishment of any such fund.
Each working capital fund may be used to finance internal service activities rendered to the various departments and agencies of the county or to the districts governed by the board of supervisors, or to finance those activities performed by the county for any local governmental agency by agreement with the governing body of such agency. The fund may finance (1) equipment, (2) materials, (3) supplies, (4) services, and (5) all expenses incurred in establishing and operating the service activities.
The board may provide for the fixing and collection of charges from the recipients of activities financed by the fund, and such charges may include all expense in providing the service activity, including operational cost and depreciation.
All funds created pursuant to this section shall be accounted for as prescribed by the county auditor or controller.
(Amended by Stats. 1963, Ch. 565.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25261.

25261. The board shall by resolution create enterprise funds specified as mandatory by the State Controller pursuant to regulations adopted under the provisions of Section 30200. The board may by resolution create enterprise funds in addition to those specified as mandatory.
The board shall make available such amounts as are necessary to establish each fund and to maintain its solvency. At the beginning of any fiscal year the board may by resolution transfer part or all of the amounts in any fund created pursuant to this section or may abolish any such fund not specified as mandatory.
The board shall provide for the fixing of charges for all services performed by the enterprise. Such charges may include all costs including depreciation. All funds created pursuant to this section shall be presented separately in the county budget and financial report.
As used in this section “enterprise fund” means a fund which accounts for services furnished to the general public and which is financed primarily by charges for such services. Activities which may be accounted for in enterprise funds are limited to those designated in regulations adopted by the State Controller under the provisions of Section 30200 of this code.
(Amended by Stats. 1971, Ch. 627.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25262.

25262. The county budget may contain a provision for an equipment replacement reserve within a fund. The amount in this reserve shall be identified with the class of fixed assets, and may accumulate from year to year, but at no time shall it exceed the estimated replacement cost of the items of fixed assets for which it has been accumulated. The particular amounts in the reserve shall be made available for expenditure in the year that the items are replaced or removed from service without replacement. The estimated replacement cost of the fixed assets shall be adjusted each year.
(Amended by Stats. 1984, Ch. 895, Sec. 2.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25263.

25263. Notwithstanding any other law to the contrary, the board of supervisors of a county may, by resolution, establish and maintain a reserve account to insure against its liability or the liability of its employees for injuries, for liability under the workers’ compensation laws, for casualty losses incurred by the county, and for providing health and welfare benefits for its employees. In such event, a county may elect to be wholly or partially self-insured, and if such reserves are established, the board of supervisors shall prescribe procedures whereby the reserves may be used to pay for settlement of claims; payment of property losses; payment of attorney and investigator fees; and payment of insurance and broker fees if the county elects to be partially insured. If such reserves are established, appropriations shall be made to such reserves, and payments may be made from such reserves for the above purposes without specific appropriation. All interest earned by the reserve shall be credited to the reserve.
The board of supervisors may authorize any district for which the board is the governing body to establish and maintain the reserves authorized by this section.
(Added by Stats. 1977, Ch. 737.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 3 - Financial Powers › Section 25265.

25265. Where a county provides financial or accounting services to a special district, including a school district, and such district requests either:
(1) A type of financial or accounting service not currently provided to the district by the county; or
(2) That a financial or accounting service currently provided to the district by the county be furnished more frequently,
the county may contract with such district for such services. The cost of the services shall be a lawful charge against the funds of the district. The term “financial and accounting services” includes, but is not limited to, the preparation and issuance of checks and warrants and the furnishing of the status of accounts.
(Added by Stats. 1976, Ch. 732.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25300.

25300. The board of supervisors shall prescribe the compensation of all county officers, including the board of supervisors, and shall provide for the number, compensation, tenure, appointment, and conditions of employment of county employees. Except as otherwise required by Section 1 or 4 of Article XI of the California Constitution, such action may be taken by resolution of the board of supervisors as well as by ordinance.
(Amended by Stats. 2022, Ch. 28, Sec. 71. (SB 1380) Effective January 1, 2023.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.

25303. The board of supervisors shall supervise the official conduct of all county officers, and officers of all districts and other subdivisions of the county, and particularly insofar as the functions and duties of such county officers and officers of all districts and subdivisions of the county relate to the assessing, collecting, safekeeping, management, or disbursement of public funds. It shall see that they faithfully perform their duties, direct prosecutions for delinquencies, and when necessary, require them to renew their official bond, make reports and present their books and accounts for inspection.
This section shall not be construed to affect the independent and constitutionally and statutorily designated investigative and prosecutorial functions of the sheriff and district attorney of a county. The board of supervisors shall not obstruct the investigative function of the sheriff of the county nor shall it obstruct the investigative and prosecutorial function of the district attorney of a county.
Nothing contained herein shall be construed to limit the budgetary authority of the board of supervisors over the district attorney or sheriff.
(Amended by Stats. 1977, Ch. 599.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.1.

25303.1. The board of supervisors of any county may authorize any officer of a county who is not specifically authorized by any other code section to accept negotiable paper in payment of any assessment, license, permit, or fee, or other money owing to any county or in payment of any trust deposit. After authorization by the board of supervisors, any officer of the county governed by provisions of this section may, at his discretion, accept negotiable paper in payment of any assessment, license, permit, or fee, or other money owing to the county or in payment of any trust deposit.
(Amended by Stats. 1980, Ch. 561.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.2.

25303.2. As used in this chapter, negotiable paper means bank checks and drafts and express and post-office money orders.
(Added by Stats. 1955, Ch. 947.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.3.

25303.3. The acceptance of negotiable paper constitutes payment of any amount owing to a county or a city and county as of the date of acceptance when, but not before, the negotiable paper is duly paid.
(Added by Stats. 1955, Ch. 947.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.4.

25303.4. (a) If, pursuant to another provision of law, a bank account has been authorized for the use of the officer, he shall deposit in that account as soon as practicable any negotiable paper accepted by him pursuant to this chapter.
(b) If a bank account has not been authorized for the use of such officer, he may deposit negotiable paper accepted pursuant to this chapter as soon as practicable with a bank for collection and receive from the bank cashier’s checks in an amount equal to the total deposit. The cashier’s checks shall be deposited in the county treasury like cash received for the same purpose. The officer accepting negotiable paper may at his option deposit such negotiable paper daily in the county treasury instead of in a bank; and the county treasurer shall handle such negotiable paper like any other negotiable paper accepted by him.
If any negotiable paper is returned unpaid to the bank with which it was deposited, the bank shall return it to the officer who deposited it and, if its amount has been included in any cashier’s check given by the bank, the bank is entitled to a refund in the amount of the unpaid negotiable paper. Any negotiable paper redeemed by or charged back to the county treasurer by reason of nonpayment shall be returned to the officer who deposited it with him. A memorandum charging the officer making the deposit and crediting the treasurer shall be issued by the county auditor on the fund into which the original deposit was made.
(Amended by Stats. 1961, Ch. 1096.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.5.

25303.5. If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record or in cash and fee book of the officer shall be canceled. Any receipt issued likewise shall be deemed to be canceled. The assessment, license, permit, fee, fine and other money is a lien as though no payment has been attempted.
The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment. The officer shall be discharged from accountability for collection on the dishonored paper only upon order of the board of supervisors.
(Added by Stats. 1955, Ch. 947.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.6.

25303.6. When cancellation is made, the officer making it shall record it on the roll or on his cash and fee book. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment.
The validity of any assessment, license, permit, fee, fine or other money is not affected by failure or irregularity in giving this notice.
(Added by Stats. 1955, Ch. 947.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25303.7.

25303.7. (a) (1)  A county may create a sheriff oversight board, either by action of the board of supervisors or through a vote of county residents, comprised of civilians to assist the board of supervisors with its duties required pursuant to Section 25303 that relate to the sheriff.
(2) The members of the sheriff oversight board shall be appointed by the board of supervisors. The board of supervisors shall designate one member to serve as the chairperson of the board.
(b) (1) The chair of the sheriff oversight board shall issue a subpoena or subpoena duces tecum in accordance with Sections 1985 to 1985.4, inclusive, of the Code of Civil Procedure whenever the board deems it necessary or important to examine the following:
(A) Any person as a witness upon any subject matter within the jurisdiction of the board.
(B) Any officer of the county in relation to the discharge of their official duties on behalf of the sheriff’s department.
(C) Any books, papers, or documents in the possession of or under the control of a person or officer relating to the affairs of the sheriff’s department.
(2) A subpoena shall be served in accordance with Sections 1987 and 1988 of the Code of Civil Procedure.
(3) (A) If a witness fails to attend, or in the case of a subpoena duces tecum, if an item is not produced as set forth therein, the chair or the chair authorized deputy issuing the subpoena upon proof of service thereof may certify the facts to the superior court in the county of the board.
(B) The court shall thereupon issue an order directing the person to appear before the court and show cause why they should not be ordered to comply with the subpoena. The order and a copy of the certified statement shall be served on the person and the court shall have jurisdiction of the matter.
(C) The same proceedings shall be had, the same penalties imposed, and the person charged may purge themself of the contempt in the same way as in a case of a person who has committed a contempt in the trial of a civil action before a superior court.
(c) (1) A county, through action of the board of supervisors or vote by county residents, may establish an office of the inspector general, appointed by the board of supervisors, to assist the board of supervisors with its duties required pursuant to Section 25303 that relate to the sheriff.
(2) The inspector general shall have the independent authority to issue a subpoena or subpoena duces tecum subject to the procedure provided in subdivision (b).
(d) The exercise of powers under this section or other investigative functions performed by a board of supervisors, sheriff oversight board, or inspector general vested with oversight responsibility for the sheriff shall not be considered to obstruct the investigative functions of the sheriff.
(Added by Stats. 2020, Ch. 342, Sec. 1. (AB 1185) Effective January 1, 2021.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25304.

25304. The board of supervisors shall fill by appointment all vacancies that occur in any office filled by the appointment of the board and elective county officers, except judge of the superior court and supervisors. The appointee shall hold office for the unexpired term or until the first Monday after January lst succeeding the next general election.
(Amended by Stats. 1951, Ch. 1553.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 2 - BOARD OF SUPERVISORS › CHAPTER 4 - Officers and Employees › Section 25304.5.

25304.5. If on the first Monday after January 1 following a general election the person elected to an elective county office has resigned or died, the board of supervisors shall provide that the office which was made vacant shall be filled at the next regularly scheduled election. The board of supervisors may appoint a person to temporarily carry out the duties of any office to be filled by such an election and that person shall serve until the results of the election are declared.
The person elected shall serve for the remainder of the term which began on the first Monday after January 1 immediately preceding the election.
(Added by Stats. 1967, Ch. 1044.)