reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.6 - Consolidated Office of Director of Finance › Section 26981.

26981. The office of director of finance shall be consolidated with the offices of auditor, controller, tax collector, and treasurer and the director of finance shall have all the powers and duties of such offices so consolidated together with such other powers and duties as the board of supervisors may provide.
(Added by Stats. 1969, Ch. 638.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.6 - Consolidated Office of Director of Finance › Section 26982.

26982. The consolidation of the office of director of finance with any elective office shall become effective only upon the expiration of the current term of office of the incumbent of the office so consolidated.
(Added by Stats. 1969, Ch. 638.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.6 - Consolidated Office of Director of Finance › Section 26983.

26983. The board of supervisors of every county having the office of director of finance shall cause an annual, independent audit to be made of such office. The board of supervisors may request that the grand jury select such independent auditor.
(Added by Stats. 1969, Ch. 638.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.6 - Consolidated Office of Director of Finance › Section 26990.

26990. (a) Notwithstanding any other provision of law, with the exception of the Revenue and Taxation Code, commencing with the 1993–94 fiscal year, the duties and responsibilities previously conferred on the auditor, controller, or director of finance of any county to any independent local agency other than the county may be eliminated or modified if the independent local agency agrees to and is able to assume those duties and responsibilities and the auditor, controller, or director of finance concurs in writing to transfer those duties and responsibilities to the independent local agency.
(b) As used in this section, “auditor,” “controller,” and “director of finance” refers to those county officers provided by Chapter 3.5 (commencing with Section 26880), Chapter 4 (commencing with Section 26900), Chapter 4.5 (commencing with Section 26970), and Chapter 4.6 (commencing with Section 26980) of this part. Those terms shall not refer to a county treasurer described in Chapter 5 (commencing with Section 27000) of this part.
(Added by Stats. 1993, Ch. 1195, Sec. 10.3. Effective January 1, 1994.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.

27000. The county treasurer shall receive and keep safely all money belonging to the county and all other money directed by law to be paid to him and apply and pay it out, rendering the account as required by law.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.1.

27000.1. Subject to Section 53607, the board of supervisors may, by ordinance, delegate to the county treasurer the authority to invest or reinvest the funds of the county and the funds of other depositors in the county treasury, pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5. The county treasurer shall thereafter assume full responsibility for those transactions until the board of supervisors either revokes its delegation of authority, by ordinance, or decides not to renew the annual delegation, as provided in Section 53607. Nothing in this section shall limit the county treasurer’s authority pursuant to Section 53635 or 53684.
(Amended by Stats. 1996, Ch. 749, Sec. 1. Effective January 1, 1997.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.3.

27000.3. (a) With regard to county funds deposited in the county treasury, the board of supervisors is the agent of the county who serves as a fiduciary and is subject to the prudent investor standard, unless a delegation has occurred pursuant to Section 53607 in which case the county treasurer shall be the agent of the county with respect to these funds, serve as a fiduciary, and be subject to the prudent investor standard and the board of supervisors shall not be the agent, serve as a fiduciary, or be subject to the prudent investor standard.
(b) With regard to funds deposited in the county treasury that are deposited by local agencies other than the county and at the discretion of those local agencies, the county treasurer serves as a fiduciary subject to the prudent investor standard.
(c) When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, the county treasurer or the board of supervisors, as applicable, shall act with care, skill, prudence, and diligence under the circumstances then prevailing, specifically including, but not limited to, the general economic conditions and the anticipated needs of the county and other depositors, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the county and the other depositors. Within the limitations of this section and considering individual investments as part of an overall investment strategy, investments may be acquired as authorized by law. Nothing in this chapter is intended to grant investment authority to any person or governing body except as provided in Sections 53601, 53607, and 53635.
(Amended by Stats. 1996, Ch. 749, Sec. 2. Effective January 1, 1997.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.5.

27000.5. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, the primary objective of the county treasurer or the board of supervisors, as the case may be, shall be to safeguard the principal of the funds under the treasurer’s or the board’s control. The secondary objective shall be to meet the liquidity needs of the depositor. The third objective shall be to achieve a return on the funds under his or her control.
(Amended by Stats. 1996, Ch. 749, Sec. 3. Effective January 1, 1997.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.6.

27000.6. The provisions of Sections 27000.7, 27000.8, and 27000.9 shall become effective only in those counties in which, prior to the first date of the period for filing declarations of candidacy for the office of county treasurer, county tax collector, or county treasurer-tax collector, the board of supervisors by majority vote at a regular meeting with all members present, enact an ordinance adopting the provisions of those sections. That ordinance may be repealed by the board of supervisors at any time.
(Added by Stats. 1995, Ch. 784, Sec. 6. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.7.

27000.7. (a) A person shall not be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of any county unless that person meets at least one of the following criteria:
(1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.
(2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
(3) The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.
(4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
(b) (1) This section shall only apply to any person duly elected or appointed as a county treasurer, county tax collector, or county treasurer-tax collector on or after January 1, 1998.
(2) The amendments made by the act adding this paragraph apply to any person duly elected or appointed as a county treasurer, county tax collector, or county treasurer-tax collector on or after January 1, 2024.
(Amended by Stats. 2023, Ch. 187, Sec. 2. (SB 882) Effective January 1, 2024.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.8.

27000.8. Any duly elected county treasurer, county tax collector, or county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time the requirements of this section shall not apply. After the election of a county treasurer, county tax collector, or county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this section, and shall during the person’s four-year term of office on or before June 30 of the fourth year, render to the Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 48 hours, or an equivalent amount of continuing education units within the discipline of treasury management, tax collection, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any elected county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.
(Amended by Stats. 2012, Ch. 696, Sec. 1. (AB 2131) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27000.9.

27000.9. Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30 of each two-year period, render to the Controller, a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum, 24 hours or an equivalent amount of continuing education units within the discipline of treasury management, tax collection, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.
(Amended by Stats. 2012, Ch. 696, Sec. 2. (AB 2131) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27001.

27001. The treasurer shall file and keep the certificates of the auditor delivered to him or her when money is paid into the treasury. Notwithstanding Sections 26201, 26202, and 26205, the treasurer may destroy any certificate pursuant to this section under either of the following circumstances:
(a) The certificate has been filed for more than five years.
(b) The certificate has been filed for more than one year, and all of the following conditions are complied with:
(1) The record, paper, or document is photographed, microphotographed, reproduced by electronically recorded video images on magnetic surfaces, or recorded on optical disk or reproduced on any other medium that does not permit additions, deletions, or changes to the original document and is produced in compliance with Section 12168.7 for recording of permanent records or nonpermanent records if the copy is kept or maintained for five years from the date of the document.
(2) The device used to reproduce the record, paper, or document on film or any other medium is one that accurately reproduces the original thereof in all details. A duplicate copy of any record reproduced in compliance with Section 12168.7 for recording of permanent or nonpermanent records, whichever applies, shall be deemed an original.
(3) The photographs, microphotographs, or other reproductions on film or any other medium are placed in conveniently accessible files and provision is made for preserving, examining, and using the same.
(4) The record, paper, or document is reproduced and preserved utilizing other information technology.
(Amended by Stats. 2007, Ch. 343, Sec. 9.5. Effective January 1, 2008.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27002.

27002. The treasurer shall keep an account of the receipt and expenditure of all money received or paid out by him or her in books provided for the purpose. He or she shall enter in the books the amount, the time, from whom, and on what account all money was received by him or her, and the warrant number, the amount, time, and on what account all disbursements were made by him or her.
(Amended by Stats. 1994, Ch. 705, Sec. 3. Effective January 1, 1995.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27002.1.

27002.1. (a) The treasurer may, in lieu of entering in books an account of the receipt and expenditure of all money received or paid out by him or her as provided in Section 27002, photograph, microphotograph, photocopy, or enter into an electronic data-processing system that utilizes optical transmission and filing, all receipts for money received by him or her and all warrants paid out by him or her.
(b) Every reproduction described in subdivision (a) shall be deemed and considered an original, and a transcript, exemplification, or certified copy of any of those reproductions shall be deemed and considered a transcript, exemplification, or certified copy, as the case may be, of the original.
(c) All reproductions described in subdivision (a) shall be properly indexed and placed in convenient, accessible files. Each roll of microfilm shall be deemed and constitute a book, and shall be designated and numbered, and provision shall be made for preserving, examining, and using it.
A duplicate of each roll of microfilm shall be made and kept in a safe and separate place.
(Amended by Stats. 2000, Ch. 924, Sec. 4. Effective January 1, 2001.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27003.

27003. The treasurer shall keep his or her books or any other authorized form of record so that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.
(Amended by Stats. 1994, Ch. 705, Sec. 5. Effective January 1, 1995.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27005.

27005. The treasurer shall disburse the county money and all other money placed in his or her custody by official authority only on county warrants, checks, or electronic fund transfers issued by the county auditor, except for the making of legal investments.
(Amended by Stats. 1994, Ch. 939, Sec. 8. Effective September 28, 1994. Operative January 1, 1995, by Sec. 29 of Ch. 939.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27006.

27006. The treasurer shall disburse the money in the treasury on county warrants only when they are based on orders of the board of supervisors, upon order of the superior court, or as otherwise provided by law. In the payment of the warrants he may issue his order, check, or draft drawn upon proper funds that are on deposit in any bank.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27007.

27007. The treasurer shall keep all money belonging to the State, or any county of the State in his own possession until disbursed according to law. He shall not place the money in the possession of any person to be used for any purpose, nor shall he loan or in any manner use, or permit any person to use it, except as provided by law. This section does not prohibit him from making special deposits for the safe-keeping of public money, but he is liable therefore on his official bond.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27008.

27008. (a) The treasurer shall not receive money into the treasury or for deposit with him or her as treasurer, unless it is accompanied by the certificate of the auditor.
(b) Notwithstanding subdivision (a), the auditor and treasurer may establish alternate control procedures for the treasurer to receive or deposit money without the certificate of the auditor.
(Amended by Stats. 2006, Ch. 643, Sec. 5. Effective January 1, 2007.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27009.

27009. The treasurer shall give a receipt to each person who deposits money into the county treasury.
(Amended by Stats. 2006, Ch. 643, Sec. 6. Effective January 1, 2007.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27010.

27010. The treasurer may receive any money constituting gift, bequest, or devise, and pay it out in accordance with the terms thereof, or, if none are fixed, according to law.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27011.

27011. Any county officer who knowingly accepts or allows any deposit in the county treasury of money from any private and unofficial source is guilty of a misdemeanor, punishable by imprisonment in the county jail for not less than six months nor more than one year, or by a fine of not less than five hundred dollars ($500) and not more than five thousand dollars ($5,000), or by both that fine and imprisonment, and shall forfeit his or her office.
(Amended by Stats. 1994, Ch. 705, Sec. 7. Effective January 1, 1995.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27012.

27012. The Controller may summon county treasurers or the authorized representative of any county treasurer to meet with the Controller or his or her duly authorized representatives, in those groups and at that place or those places within the state as may be designated by the Controller for the purpose of discussing the interpretation, procedures, uniformity of operation, and efficient administration of the Revenue and Taxation Code and the Government Code. The actual and necessary expenses of any county officer or his or her authorized representative that are incurred while traveling to and from or while attending any meeting called pursuant to this section by the Controller shall be a charge against the county, to be paid in the same manner as other county charges are paid, provided that prior approval of the board of supervisors has been obtained.
(Amended by Stats. 1994, Ch. 705, Sec. 8. Effective January 1, 1995.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 1 - Duties Generally › Section 27013.

27013. Notwithstanding any other provision of law, any treasurer, or other authorized county officer, who invests, deposits or otherwise handles funds for public agencies for the purpose of earning interest or other income on such funds as permitted by law, may deduct from such interest or income, before distribution thereof, the actual administrative cost of such investing, depositing or handling of funds and of distribution of such interest or income. Such cost reimbursement shall be paid into the county general fund.
(Added by Stats. 1963, Ch. 535.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 2 - Statements and Reports › Section 27061.

27061. The treasurer shall settle their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor no less frequently than monthly. Upon the request of the auditor, the treasurer shall provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditor’s request.
(Amended by Stats. 2021, Ch. 433, Sec. 1. (SB 825) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 3 - Funds and Accounts › Section 27080.

27080. Any officer required to pay into the county treasury taxes, fees, or other money collected by him may pay the money to the treasurer daily without making an account of the sources from which it was collected. The treasurer and auditor shall credit the officer with the amount paid in without apportioning it to any specific fund. The officer shall also make regular settlements and accounts of his collections monthly or otherwise as required by law and shall be credited with all amounts paid to the treasurer and not included in his previous settlements as so much cash.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 3 - Funds and Accounts › Section 27080.1.

27080.1. Where the county treasurer has entered into a contract for the deposit of moneys with a depository pursuant to Section 53682, the county treasurer may authorize any county officer, required to deposit into the county treasury all money collected by him or her, to deposit that money directly into the depository with whom the county treasurer has entered into the contract. The county treasurer may also authorize any superior court officer to deposit money collected by the officer that is payable to the county treasury into the depository. All deposits made under authority granted by the treasurer pursuant to this section shall be made in the form as required by the treasurer, and receipts for those deposits shall be given in accordance with Section 27009.
(Amended by Stats. 2012, Ch. 470, Sec. 32. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 3 - Funds and Accounts › Section 27081.

27081. The clerk of the court may deposit in the county treasury any money deposited as jury fees or as a portion of the naturalization fees required by law to be paid to the United States. The treasurer shall accept and keep separate accounts of such deposits. The money may be withdrawn at any time by the clerk of the court on the clerk’s written order. For the safekeeping of the money the treasurer is liable on the treasurer’s official bond.
(Amended by Stats. 2002, Ch. 784, Sec. 184. Effective January 1, 2003.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 3 - Funds and Accounts › Section 27082.

27082. Upon receiving from the coroner money found on a dead body, the treasurer shall place it to the credit of the county. The money shall be credited to a separate trust fund or trust account. If the legal representatives of the decedent demand the money in the treasury belonging to the decedent within six years, the treasurer shall pay it to them, after deducting the fees and expenses of the coroner and of the county in relation to the matter, or the money may be paid at any time thereafter upon the order of the board of supervisors.
(Amended by Stats. 1998, Ch. 931, Sec. 206. Effective September 28, 1998.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 4 - Inspection of Books › Section 27100.

27100. The books, accounts, and vouchers of the treasurer, including all books, accounts, vouchers, or other records in his office relating to reclamation districts, are at all time subject to the inspection and examination of the board of supervisors or grand jury, or of any officers or agents designated by the board of supervisors or grand jury to make the inspection and examination.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 4 - Inspection of Books › Section 27100.1.

27100.1. Notwithstanding any other provision of law, when any public entity or any public official acting in a fiduciary capacity, who is required or authorized by law to deposit funds in the county treasury, makes a deposit, those funds shall be deemed to be held in trust by the county treasurer on behalf of the depositing entity or public official. The funds shall not be deemed funds or assets of the county and the relationship of the depositing entity or public official and the county shall not be one of creditor-debtor.
(Added by Stats. 1991, Ch. 471, Sec. 1. Effective October 2, 1991.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 4 - Inspection of Books › Section 27101.

27101. The treasurer shall permit the chairman of the board of supervisors, district attorney, and auditor to examine his books and count the money in the treasury, including the books and money of reclamation districts in his custody, whenever they wish to make an examination or counting.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 5 - Vacancy › Section 27120.

27120. Whenever an action based upon official misconduct is commenced against the county treasurer, the board of supervisors may suspend him from office until the suit is determined. The board may appoint some person to fill the vacancy, who shall qualify and give such bond as the board determines.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 5 - Vacancy › Section 27121.

27121. In case of the death of the county treasurer, his legal representatives shall deliver to the person appointed to fill the vacancy all official money, books, accounts, papers, and documents which are or come into their possession.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27130.

27130. The Legislature finds and declares that local agencies, including school districts, should participate in reviewing the policies that guide the investment of those funds. The Legislature further finds and declares that by pooling deposits from local agencies and other participants, county treasuries operate in the public interest when they consolidate banking and investment activities, reduce duplication, achieve economies of scale, and carry out coherent and consolidated investment strategies. The Legislature further finds and declares that the creation of county treasury oversight committees will promote the public interest by involving depositors in the management of their funds and by enhancing the security and investment return on their funds by providing a more stable and predictable balance for investment by establishing criteria for the withdrawal of funds.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27131.

27131. (a) The board of supervisors in each county or city and county may, if the county or city and county is investing surplus funds, establish a county treasury oversight committee. The board of supervisors, in consultation with the county treasurer, shall determine the exact size of the committee, which shall consist of from 3 to 11 members, and the categories from which the members shall be represented, as specified in subdivisions (a) to (g), inclusive, of Section 27132. Members shall be nominated by the treasurer and confirmed by the board of supervisors.
(b) In recognition of the state and local interests served by the action made optional in subdivision (a), the Legislature encourages local agencies to continue taking the action formerly mandated by this section. However, nothing in this subdivision may be construed to impose any liability on a local agency that does not continue to take the formerly mandated action.
(Amended by Stats. 2004, Ch. 889, Sec. 1. Effective September 29, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27132.

27132. The county treasury oversight committee, pursuant to Section 27131, shall consist of members appointed from the following:
(a) The county treasurer.
(b) The county auditor, auditor-controller, or finance director, as the case may be.
(c) A representative appointed by the county board of supervisors.
(d) The county superintendent of schools or his or her designee.
(e) A representative selected by a majority of the presiding officers of the governing bodies of the school districts and community college districts in the county.
(f) A representative selected by a majority of the presiding officers of the legislative bodies of the special districts in the county that are required or authorized to deposit funds in the county treasury.
(g) Up to five other members of the public.
(1) A majority of the other public members shall have expertise in, or an academic background in, public finance.
(2) The other public members shall be economically diverse and bipartisan in political registration.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27132.1.

27132.1. A member may not be employed by an entity that has (a) contributed to the campaign of a candidate for the office of local treasurer, or (b) contributed to the campaign of a candidate to be a member of a legislative body of any local agency that has deposited funds in the county treasury, in the previous three years or during the period that the employee is a member of the committee.
(Amended by Stats. 1996, Ch. 156, Sec. 3. Effective July 12, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27132.2.

27132.2. A member may not directly or indirectly raise money for a candidate for local treasurer or a member of the governing board of any local agency that has deposited funds in the county treasury while a member of the committee.
(Amended by Stats. 1996, Ch. 156, Sec. 4. Effective July 12, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27132.3.

27132.3. A member may not secure employment with, or be employed by, bond underwriters, bond counsel, security brokerages or dealers, or financial services firms, with whom the treasurer is doing business during the period that the person is a member of the committee or for one year after leaving the committee.
(Amended by Stats. 1999, Ch. 32, Sec. 1. Effective January 1, 2000.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27132.4.

27132.4. Committee meetings shall be open to the public and subject to the Ralph M. Brown Act (Chapter 9 (commencing with Section 54950) of Part 1 of Division 2 of Title 5).
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27133.

27133. In any county that establishes a county treasury oversight committee pursuant to this article, the county treasurer shall annually prepare an investment policy that will be reviewed and monitored by the county treasury oversight committee. The investment policy shall include all of the following:
(a) A list of securities or other instruments in which the county treasury may invest, according to law, including the maximum allowable percentage by type of security.
(b) The maximum term of any security purchased by the county treasury.
(c) The criteria for selecting security brokers and dealers from, to, or through whom the county treasury may purchase or sell securities or other instruments. The criteria shall prohibit the selection of any broker, brokerage, dealer, or securities firm that has, within any consecutive 48-month period following January 1, 1996, made a political contribution in an amount exceeding the limitations contained in Rule G-37 of the Municipal Securities Rulemaking Board, to the local treasurer, any member of the governing board of the local agency, or any candidate for those offices.
(d) Limits on the receipt of honoraria, gifts, and gratuities from advisors, brokers, dealers, bankers, or other persons with whom the county treasury conducts business by any member of the county treasury oversight committee. These limits may be in addition to the limits set by a committee member’s own agency, by state law, or by the Fair Political Practices Commission.
(e) A requirement that the county treasurer provide the county treasury oversight committee with an investment report as required by the board of supervisors.
(f) The manner of calculating and apportioning the costs, authorized by Section 27013, of investing, depositing, banking, auditing, reporting, or otherwise handling or managing funds.
(g) The terms and conditions under which local agencies and other entities that are not required to deposit their funds in the county treasury may deposit funds for investment purposes.
(h) Criteria for considering requests to withdraw funds from the county treasury, pursuant to Section 27136. The criteria shall include an assessment of the effect of a proposed withdrawal on the stability and predictability of the investments in the county treasury.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27134.

27134. The county treasury oversight committee shall cause an annual audit to be conducted to determine the county treasury’s compliance with this article. The audit may include issues relating to the structure of the investment portfolio and risk.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27135.

27135. The costs of complying with this article shall be county charges and may be included with those charges enumerated under Section 27013.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27136.

27136. (a) Notwithstanding any other provision of law, any local agency, public agency, public entity, or public official that has funds on deposit in the county treasury pool and that seeks to withdraw funds for the purpose of investing or depositing those funds outside the county treasury pool, shall first submit the request for withdrawal to the county treasurer before withdrawing funds from the county treasury pool.
(b) The county treasurer shall evaluate each proposed withdrawal for its consistency with the criteria adopted pursuant to subdivision (h) of Section 27133. Prior to approving a withdrawal, the county treasurer shall find that the proposed withdrawal will not adversely affect the interests of the other depositors in the county treasury pool.
(Amended by Stats. 1996, Ch. 156, Sec. 6. Effective July 12, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 5 - County Treasurer › ARTICLE 6 - County Treasury Oversight Committees › Section 27137.

27137. Nothing in this article shall be construed to allow the county treasury oversight committee to direct individual investment decisions, select individual investment advisors, brokers, or dealers, or impinge on the day-to-day operations of the county treasury.
(Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27201.5.

27201.5. (a) A notary acknowledgment shall be deemed complete for recording purposes without a photographically reproducible official seal of the notary public if the seal, as described in Section 8207, is present and legible, and the name of the notary, the county of the notary’s principal place of business, the notary’s telephone number, the notary’s registration number, and the notary’s commission expiration date are typed or printed in a manner that is photographically reproducible below, or immediately adjacent to, the notary’s signature in the acknowledgment.
(b) If a request for a certified copy of a birth or death record is received by mail, a notarized statement sworn under penalty of perjury shall accompany the request, stating that the requester is an authorized person, as defined by law.
(Added by Stats. 2004, Ch. 6, Sec. 2. Effective January 22, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27202.

27202. Upon the request of any officer of the United States, the county recorder shall record instruments to which the United States is a party without payment of the recording fee in advance and shall execute the proper government voucher for payment. Upon payment, the fee shall be transmitted to the Treasurer with the recorder’s first settlement after the collection.
(Amended by Stats. 2015, Ch. 269, Sec. 2. (SB 184) Effective January 1, 2016.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27203.

27203. Any recorder to whom an instrument proved or acknowledged according to law or any paper or notice which may by law be recorded is delivered for record is liable to the party aggrieved for the amount of the damages occasioned thereby, if he or she commits any of the following acts:
(a) Neglects or refuses to record the instrument, paper, or notice within a reasonable time after receiving it.
(1) This subdivision shall not apply to an instrument, paper, or notice that the recorder has determined to be an unrecordable document pursuant to this chapter. Nothing in this subdivision shall preclude the application of Section 27201.
(2) The recorder may provide, to any person presenting a document the recorder determines to be an unrecordable document, a form stating that the person has the right to judicial review in a court of competent jurisdiction of the recorder’s refusal to record the document. The form shall include a section stating the recorder’s reason for refusing the document. The form shall provide notice that it is a public offense to further attempt to record the document without an order of the court as provided by Section 27204. The recorder shall keep a correct copy of the refused document. In the event the document is determined by the court to be a recordable document, the recorder shall pay the filing fees for the review, and shall record the document within a reasonable time.
(b) Records any instrument, paper, or notice, willfully or negligently, untruly, or in any manner other than that prescribed by this chapter.
(c) Neglects or refuses to keep in his or her office the indices required by this chapter.
(d) Alters, changes, obliterates, or inserts any new matter in any records deposited in the recorder’s office, unless the recorder is correcting an indexing error. The recorder may make marginal notations on records as part of the recording process.
(e) Refuses to make the proper entries in the indices required by this chapter.
(f) Neglects to make the proper entries in the indices required by this chapter. Nothing in this subdivision prohibits a recorder from correcting an indexing error.
(g) Fails to correct an indexing error pursuant to subparagraph (B) of paragraph (2) of subdivision (a) of Section 27201.
(Amended by Stats. 2017, Ch. 349, Sec. 2. (AB 794) Effective January 1, 2018.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27203.5.

27203.5. If the recorder willfully and maliciously commits any of the acts described in Section 27203 or derives a personal financial benefit from committing any of those acts, the recorder is liable to the party aggrieved for three times the amount of damages occasioned thereby.
(Amended by Stats. 2015, Ch. 269, Sec. 4. (SB 184) Effective January 1, 2016.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27204.

27204. Any person who receives a form from the recorder pursuant to subdivision (a) of Section 27203, stating that the proffered document is unrecordable, and who subsequently attempts to record the document without an order from the court requiring recordation of that document, is guilty of a misdemeanor, punishable by imprisonment in a county jail not exceeding six months, by a fine not exceeding one thousand dollars ($1,000), or by both that imprisonment and fine, or of an infraction punishable pursuant to Section 19.8 of the Penal Code.
(Added by Stats. 1997, Ch. 448, Sec. 2. Effective January 1, 1998.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 6 - Recorder › ARTICLE 1 - Duties Generally › Section 27205.

27205. After two years from the date of filing in the recorder’s office of notice of completion of any building or improvement, the contract, plans, specifications and bond under which the work or improvement was performed may be returned by the recorder to the person filing them, unless the recorder has been notified in writing to retain them by someone claiming some interest under the contract or in the property affected. After five years from the date of filing in the recorder’s office of any contract, plans, and specifications of any building or improvement, the recorder may destroy the contract, plans, specifications, and bond relating thereto if they have not been delivered as provided in this section, unless he has been notified in writing to retain them by someone claiming some interest under the contract or in the property affected.
(Amended by Stats. 1957, Ch. 1007.)