text:
(a) (1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and records of every special district within the county for which an audit by a certified public accountant or public accountant is not otherwise provided. In each case, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(2) (A) If an audit of a special district’s accounts and records is made by a certified public accountant or public accountant, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(B) A report of the audit required pursuant to subparagraph (A) shall be filed within 12 months of the end of the fiscal year or years under examination as follows:

(i) For a special district defined in paragraph (2) of subdivision (d) of Section 12463, with the Controller.

(ii) For a special district defined in Section 56036, with the Controller, the county auditor, and the local agency formation commission of the county in which the special district is located, unless the special district is located in two or more counties, then with each local agency formation commission within each county in which the district is located.

(3) Any costs incurred by the county auditor, including contracts with, or employment of, certified public accountants or public accountants, in making an audit of every special district pursuant to this section shall be borne by the special district and shall be a charge against any unencumbered funds of the district available for the purpose.

(4) For a special district that is located in two or more counties, this subdivision shall apply to the auditor of the county in which the treasury is located.

(5) The county controller, or ex officio county controller, shall effect this section in those counties having a county controller or ex officio county controller.

(b) A special district may, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, replace the annual audit required by this section with one of the following, performed in accordance with professional standards, as determined by the county auditor:

(1) A biennial audit covering a two-year period.

(2) An audit covering a five-year period if the special district’s annual revenues do not exceed an amount specified by the board of supervisors.

(3) An audit conducted at specific intervals, as recommended by the county auditor, that shall be completed at least once every five years.

(c) (1) A special district may, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, replace the annual audit required by this section with a financial review, or an agreed-upon procedures engagement, in accordance with the appropriate professional standards, as determined by the county auditor, if the following conditions are met:

(A) All of the special district’s revenues and expenditures are transacted through the county’s financial system.

(B) The special district’s annual revenues do not exceed one hundred fifty thousand dollars ($150,000).

(C) The special district shall pay for any costs incurred by the county auditor in performing an agreed-upon procedures engagement. Those costs shall be charged against any unencumbered funds of the district available for that purpose.

(2) If the board of supervisors is the governing board of the special district, it may, upon unanimous approval, replace the annual audit of the special district required by this section with a financial review, or an agreed-upon procedures engagement, in accordance with the appropriate professional standards, as determined by the county auditor, if the special district satisfies the requirements of subparagraphs (A) and (B) of paragraph (1).

(d) (1) A special district may, by annual unanimous request of the governing board of the special district and with annual unanimous approval of the board of supervisors, replace the annual audit required by this section with an annual financial compilation of the special district to be performed by the county auditor in accordance with professional standards, if all of the following conditions are met:

(A) All of the special district’s revenues and expenditures are transacted through the county’s financial system.

(B) The special district’s annual revenues do not exceed one hundred fifty thousand dollars ($150,000).

(C) The special district shall pay for any costs incurred by the county auditor in performing a financial compilation. Those costs shall be a charge against any unencumbered funds of the district available for that purpose.

(2) A special district shall not replace an annual audit required by this section with an annual financial compilation of the special district pursuant to paragraph (1) for more than five consecutive years, after which a special district shall comply with subdivision (a).

(e) Notwithstanding this section, a special district shall be exempt from the requirement of an annual audit if the financial statements are audited by the Controller to satisfy federal audit requirements.

(f) Upon receipt of the financial review, agreed-upon procedures engagement, or financial compilation, the county auditor shall have the right to appoint, pursuant to subdivision (a), a certified public accountant or a public accountant to conduct an audit of the special district, with proper notice to the governing board of the special district and board of supervisors.

(g) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

history: (History: Amended (as amended by Stats. 2017, Ch. 334, Sec. 2) by Stats. 2019, Ch. 329, Sec. 9. (SB 780) Effective January 1, 2020. Repealed as of January 1, 2027, by its own provisions. See later operative version, as amended by Sec. 10 of Stats. 2019, Ch. 329.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


kind: section

code: GOV

text:
(a) (1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and records of every special district within the county for which an audit by a certified public accountant or public accountant is not otherwise provided. In each case, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(2) (A) If an audit of a special district’s accounts and records is made by a certified public accountant or public accountant, the minimum requirements of the audit shall be prescribed by the Controller and shall conform to generally accepted auditing standards.

(B) A report of the audit required pursuant to subparagraph (A) shall be filed within 12 months of the end of the fiscal year or years under examination as follows:

(i) For a special district defined in paragraph (2) of subdivision (d) of Section 12463, with the Controller.

(ii) For a special district defined in Section 56036, with the Controller, the county auditor, and the local agency formation commission of the county in which the special district is located, unless the special district is located in two or more counties, then with each local agency formation commission within each county in which the district is located.

(3) Any costs incurred by the county auditor, including contracts with, or employment of, certified public accountants or public accountants, in making an audit of every special district pursuant to this section shall be borne by the special district and shall be a charge against any unencumbered funds of the district available for the purpose.

(4) For a special district that is located in two or more counties, this subdivision shall apply to the auditor of the county in which the treasury is located.

(5) The county controller, or ex officio county controller, shall effect this section in those counties having a county controller or ex officio county controller.

(b) A special district may, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, replace the annual audit required by this section with one of the following, performed in accordance with professional standards, as determined by the county auditor:

(1) A biennial audit covering a two-year period.

(2) An audit covering a five-year period if the special district’s annual revenues do not exceed an amount specified by the board of supervisors.

(3) An audit conducted at specific intervals, as recommended by the county auditor, that shall be completed at least once every five years.

(c) (1) A special district may, by unanimous request of the governing board of the special district and with unanimous approval of the board of supervisors, replace the annual audit required by this section with a financial review, in accordance with the appropriate professional standards, as determined by the county auditor, if the following conditions are met:

(A) All of the special district’s revenues and expenditures are transacted through the county’s financial system.

(B) The special district’s annual revenues do not exceed one hundred fifty thousand dollars ($150,000).

(2) If the board of supervisors is the governing board of the special district, it may, upon unanimous approval, replace the annual audit of the special district required by this section with a financial review in accordance with the appropriate professional standards, as determined by the county auditor, if the special district satisfies the requirements of subparagraphs (A) and (B) of paragraph (1).

(d) Notwithstanding this section, a special district shall be exempt from the requirement of an annual audit if the financial statements are audited by the Controller to satisfy federal audit requirements.

(e) This section shall become operative on January 1, 2027.

history: (History: Amended (as amended by Stats. 2017, Ch. 334, Sec. 3) by Stats. 2019, Ch. 329, Sec. 10. (SB 780) Effective January 1, 2020. Section operative January 1, 2027, by its own provisions.)

division: 2. OFFICERS

title: 3. GOVERNMENT OF COUNTIES

chapter: 4. Auditor

article: 1. Duties Generally

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 4. Auditor > 1. Duties Generally


text: The auditor may at any reasonable time and place examine the books and records of any special purpose assessing or taxing district located wholly in the county.

history: (History: Added by Stats. 1961, Ch. 1461.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: Whenever a special district has elected to have its assessments collected by the county on the property tax roll, the district shall transmit to the county auditor, no later than August 10 of each year, a statement of the rates fixed for assessments.

history: (History: Added by Stats. 1996, Ch. 872, Sec. 54. Effective January 1, 1997.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(a) For the purposes of this section, a local agency includes a city, county, city and county, and special district, as such terms are defined in Article 1 (commencing with Section 2201) of Chapter 3 of Part 4 of Division 1 of the Revenue and Taxation Code, if such local agency levied a property tax during the 1977–78 fiscal year or if a property tax was levied for such local agency for such fiscal year, except that the Bay Area Pollution Control District shall be considered a local agency.

(b) For the 1978–79 fiscal year only, the amount of revenue derived from levying a tax pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be allocated by the county auditor, subject to the allocation and payment of funds, as provided for in subdivision (b) of Section 33670 of the Health and Safety Code, to each local agency, school district, county superintendent of schools, and community college district in the following manner:

(1) (A) The auditor shall determine the local agency share of 1978–79 property tax revenue by dividing the amount of property tax revenue received by all local agencies in 1977–78 by the total amount of property tax revenue received by all local agencies, school districts, community college districts, and county superintendents of schools in the 1977–78 fiscal year, and multiplying the quotient by the total amount of revenue generated pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code.

(B) For each local agency, the county auditor shall compute a factor equal to the average amount of property tax revenue received in the three fiscal years prior to the 1978–79 fiscal year by each local agency within the county, divided by the average amount of property tax revenue received by all such agencies during the three fiscal years prior to the 1978–79 fiscal year. The county auditor shall multiply the factor for each local agency by the amount of revenue determined pursuant to subparagraph (A).

(C) Notwithstanding subparagraph (B), in each case where a local agency has been formed in the past three years and has assumed the duties of another local agency, it shall be entitled to the average amount of revenue for the prior three years of the local agency from whom it assumed its duties.

(D) For the purposes of subparagraphs (A) and (B), local agency shall not include a local agency formed after January 1, 1976.

(2) (A) The county auditor shall determine the school share of the 1978–79 fiscal year property tax revenue by subtracting the local agency share, as determined under subparagraph (A) of paragraph (1) of this subdivision, from the total amount of revenue generated pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code.

(B) For each school district, county superintendent of schools, and community college district, the county auditor shall compute a factor equal to the amount of property tax revenue received in the 1977–78 fiscal year by such district and the county superintendent of schools within the county divided by the total amount of property tax revenue received by all such districts and the county board of education in the 1977–78 fiscal year. The county auditor shall multiply the factor for each school district, county superintendent of schools, and community college district by the amount of revenue determined pursuant to subparagraph (A). For the purpose of this paragraph, local agencies formed after January 1, 1976, shall be considered school districts.

(3) For the purpose of this subdivision, the amount of proceeds of any property tax actually and separately levied for the specific purpose of making annual payments for the interest and principal on outstanding general obligation bonds or other indebtedness approved by the voters prior to July 1, 1978, including tax rates levied pursuant to Part 10 (commencing with Section 15000) of Division 1 of Sections 39308, 39311, 81338, and 81341 of the Education Code, shall be excluded from all calculations.

(4) The amounts computed under this subdivision shall be the amount of property tax revenue to be allocated to each local agency for the 1978–79 fiscal year.

(5) As used in this section, “property tax revenue” includes the amount of state reimbursement for the homeowners’ and business inventory exemptions.

(c) For the 1978–79 fiscal year only, the amount of state reimbursement to each county with respect to property tax losses pursuant to the homeowners’ exemption under Section 218 of the Revenue and Taxation Code, the business inventory exemption under Section 219 of the Revenue and Taxation Code, and the special treatment accorded livestock, motion pictures and wine and brandy under Sections 5523, 988, and 992, respectively, of the Revenue and Taxation Code, shall be allocated by each county auditor, subject to the allocation and payment of funds, as provided in subdivision (b) of Section 33670 of the Health and Safety Code, to local agencies, school districts, county superintendents of schools, and community college districts within the county pursuant to the proportions established in subdivision (b). This subdivision shall not apply to reimbursements with respect to tax rates levied to pay the interest or principal on outstanding general obligation bonds or other indebtedness approved by the voters prior to July 1, 1978.

(d) For local agencies, school districts, and community college districts located in more than one county, the county auditor of each county in which such local agency or district is located shall, for the purposes of computing the amount for such local agency or district pursuant to paragraphs (1) and (2) of subdivision (b), treat the portion of the local agency or district located within that county as a local agency or district.

history: (History: Amended by Stats. 1979, Ch. 225.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(a) For the 1978–79 fiscal year only, an amount shall be computed for each local agency, as defined in subdivision (a) of Section 26912, and for each school district, community college district and county superintendent of schools, equal to the sum of the amounts computed pursuant to subdivision (b) of this section. This amount shall be used for the computation of the amount of state assistance to be allocated to local jurisdictions for the 1978–79 fiscal year.

(b) (1) The county auditor shall determine an amount equal to the amount which would be generated by applying a tax rate of four dollars ($4) per hundred dollars ($100) of assessed valuation to the total amount of taxable assessed valuation within the county for 1977–78. For purposes of this computation, “taxable assessed valuation” shall be determined as though the homeowners’ and business inventory exemptions did not exist.

(2) The amount computed for each local agency, school district, community college district and county superintendent of schools within the county shall be equal to the amount which each such local jurisdiction would receive if the amount computed pursuant to paragraph (1) were allocated, subject to the allocation and payment of funds as provided in subdivision (b) of Section 33760 of the Health and Safety Code, pursuant to the proportions established in subdivision (b) of Section 26912.

history: (History: Added by Stats. 1978, Ch. 332.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made in the 1979–80 fiscal year and thereafter to the Central Delta Water Agency or to the South Delta Water Agency.

history: (History: Added by Stats. 1979, Ch. 888.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: Notwithstanding any other provision of law, for the purposes of subdivision (d) of Section 95 and subdivision (a) of Section 2237 of the Revenue and Taxation Code, a voted override tax voted specifically for a lease or lease purchase of facilities under the provisions of former Section 42244 of the Education Code shall be deemed to be “other indebtedness,” if such voter approved override was approved prior to July 1, 1978.

history: (History: Added by Stats. 1979, Ch. 282.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: If the governing body of a local agency notifies the county auditor by July 10 that it does not wish to receive its total allocation pursuant to Section 26912, the funds not claimed by such agency shall be allocated pursuant to Section 26912.

history: (History: Added by Stats. 1978, Ch. 292.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30, 1977, the apportionment of the revenue derived from the unsecured roll by applying the county ad valorem tax rate provided pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made as if the county superintendent of schools had in fact derived revenue from the unsecured roll in the 1977–78 fiscal year based on the county superintendent’s tax rate on the secured roll in that year. The factors determined pursuant to subdivision (b) of Section 26912 shall be adjusted accordingly and there shall be added to the total amount of property tax revenue received by the county superintendent of schools in the 1977–78 fiscal year an amount equal to the amount of such revenue from the unsecured roll.

history: (History: Added by Stats. 1978, Ch. 783.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(a) At least once in each quarter, the county auditor shall perform, or cause to be performed, a review of the treasurer’s statement of assets in the county treasury. Each county shall fund and allocate the cost of the review in accordance with that county’s established budgetary practice. The auditor’s review shall be accomplished in accordance with the appropriate professional standards, as determined by the county auditor. The treasurer shall prepare a statement showing the amount and type of assets in the county treasury as of the date of the review. The review shall include:

(1) Counting cash in the county treasury.

(2) Verifying that the records of the county treasurer and auditor are reconciled pursuant to Section 26905.

(3) A report to the board of supervisors issued in accordance with the appropriate professional standards, as determined by the county auditor.

(b) The auditor shall, at least annually, perform or cause to be performed an audit of the assets in the county treasury and express an opinion whether the treasurer’s statement of assets is presented fairly and in accordance with generally accepted accounting principles. The audit report shall be addressed to the board of supervisors. The review required by subdivision (a) need not be performed for the period when an audit is conducted in accordance with this subdivision.

history: (History: Amended by Stats. 2006, Ch. 643, Sec. 4. Effective January 1, 2007.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Counting Money in County Treasury

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 4. Auditor > 2. Counting Money in County Treasury


text: The auditor shall file a copy of the quarterly report prepared pursuant to paragraph (3) of subdivision (a) of Section 26920 and a copy of the annual audit report prepared pursuant to subdivision (b) of Section 26920 in the office of the clerk of the board of supervisors. The auditor shall post and maintain another copy of the quarterly report and another copy of the annual audit report in his or her office for at least one quarter.

history: (History: Amended by Stats. 2003, Ch. 296, Sec. 9. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Counting Money in County Treasury


text:
A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:

(a) The person possesses a valid and active certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant.

(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.

(c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.

history: (History: Amended by Stats. 2023, Ch. 669, Sec. 3. (AB 910) Effective January 1, 2024.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Qualifications for Office

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 4. Auditor > 4. Qualifications for Office


text:
(a) Any person serving in the capacity of county auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subdivision (b), for each two-year period, beginning January 1, 1998, and completing at least 10 hours in each year of the two-year period. At least 20 of the 40 hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.

(b) Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.

(c) With respect to a county auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section.

history: (History: Added by Stats. 1997, Ch. 381, Sec. 2. Effective January 1, 1998.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Qualifications for Office


text: The provisions of this article shall become effective in only those counties in which, prior to the first day of the period for filing declarations of candidacy for the office of county auditor, the board of supervisors by a unanimous vote, at a regular meeting with all members present, enacts an ordinance adopting the provisions of this article. The ordinance so adopted may be repealed by the board of supervisors at any time.

history: (History: Amended by Stats. 1997, Ch. 381, Sec. 3. Effective January 1, 1998.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Qualifications for Office


text: Notwithstanding the provisions of Section 24009, at any general or special election, the board of supervisors of general law counties with a population of 170,046 or in excess of 220,000 according to the federal census of 1950, may submit to the electors of the county the question of whether the elective office of county auditor shall be replaced by the appointive office of county director of finance; provided, however, that the board of supervisors shall not submit such question to the electors more often than once in an 11-month period.

history: (History: Amended by Stats. 1980, Ch. 404.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 4.5. Director of Finance

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 4.5. Director of Finance


text: If a majority of the voters voting on the question at such election favor the replacement by the appointive office of county director of finance, the board of supervisors shall appoint the incumbent county auditor as the first director of finance of the county. Thereafter appointments to the office shall be made by the board of supervisors on the basis of merit and fitness according to civil service rules and regulations. The director of finance may be removed or suspended for cause as provided in the civil service rules and regulations.

title: 3. GOVERNMENT OF COUNTIES


text: The county director of finance shall have all of the powers and duties of the county auditor and the county controller and such other duties as the board of supervisors may prescribe.

title: 3. GOVERNMENT OF COUNTIES


text:
The board of supervisors of any county may establish the office of director of finance.

(a) The board of supervisors shall submit to the electors of the county the question of whether the office of director of finance shall be established. If a majority of the voters voting on the question at that election favor the establishment of the office, the board of supervisors shall, by ordinance, create the office.

(b) The board of supervisors at that election may also submit to the voters the question of whether the office, if so established, shall be elective, or appointed by the board of supervisors. If a majority of the voters voting on the question favor making the office elective, the board of supervisors shall, in the ordinance creating the office, make it an elective one.

(c) Any person may be appointed by the board of supervisors, or be a candidate for election, to the office of director of finance, consolidated from other offices pursuant to this chapter, if he or she meets the qualifications set forth in Section 26945 or Section 27000.7.

history: (History: Amended by Stats. 1995, Ch. 784, Sec. 2. Effective January 1, 1996.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 4.6. Consolidated Office of Director of Finance


text: 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.

history: (History: Added by Stats. 1969, Ch. 638.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 4.6. Consolidated Office of Director of Finance


text: 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.

title: 3. GOVERNMENT OF COUNTIES


text: 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.

title: 3. GOVERNMENT OF COUNTIES


text:
(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.

history: (History: Added by Stats. 1993, Ch. 1195, Sec. 10.3. Effective January 1, 1994.)

title: 3. GOVERNMENT OF COUNTIES


text: 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.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 5. County Treasurer

article: 1. Duties Generally

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1996, Ch. 749, Sec. 1. Effective January 1, 1997.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(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.

history: (History: Amended by Stats. 1996, Ch. 749, Sec. 2. Effective January 1, 1997.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1996, Ch. 749, Sec. 3. Effective January 1, 1997.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Added by Stats. 1995, Ch. 784, Sec. 6. Effective January 1, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(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.

history: (History: Amended by Stats. 2023, Ch. 187, Sec. 2. (SB 882) Effective January 1, 2024.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 2012, Ch. 696, Sec. 1. (AB 2131) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 2012, Ch. 696, Sec. 2. (AB 2131) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
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.

history: (History: Amended by Stats. 2007, Ch. 343, Sec. 9.5. Effective January 1, 2008.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1994, Ch. 705, Sec. 3. Effective January 1, 1995.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(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.

history: (History: Amended by Stats. 2000, Ch. 924, Sec. 4. Effective January 1, 2001.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1994, Ch. 705, Sec. 5. Effective January 1, 1995.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1994, Ch. 939, Sec. 8. Effective September 28, 1994. Operative January 1, 1995, by Sec. 29 of Ch. 939.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(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.

history: (History: Amended by Stats. 2006, Ch. 643, Sec. 5. Effective January 1, 2007.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: The treasurer shall give a receipt to each person who deposits money into the county treasury.

history: (History: Amended by Stats. 2006, Ch. 643, Sec. 6. Effective January 1, 2007.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1994, Ch. 705, Sec. 7. Effective January 1, 1995.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1994, Ch. 705, Sec. 8. Effective January 1, 1995.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Added by Stats. 1963, Ch. 535.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 2021, Ch. 433, Sec. 1. (SB 825) Effective January 1, 2022.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Statements and Reports

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 2. Statements and Reports


text: 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.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Funds and Accounts

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 3. Funds and Accounts


text: 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.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 32. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Funds and Accounts


text: 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.

history: (History: Amended by Stats. 2002, Ch. 784, Sec. 184. Effective January 1, 2003.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Funds and Accounts


text: 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.

history: (History: Amended by Stats. 1998, Ch. 931, Sec. 206. Effective September 28, 1998.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Funds and Accounts


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Inspection of Books

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 4. Inspection of Books


text: 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.

history: (History: Added by Stats. 1991, Ch. 471, Sec. 1. Effective October 2, 1991.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Inspection of Books


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Inspection of Books


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Vacancy

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 5. Vacancy


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Vacancy


text: 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.

history: (History: Added by Stats. 1995, Ch. 784, Sec. 10. Effective January 1, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 5. County Treasurer > 6. County Treasury Oversight Committees


text:
(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.

history: (History: Amended by Stats. 2004, Ch. 889, Sec. 1. Effective September 29, 2004.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text:
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.

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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.

history: (History: Amended by Stats. 1996, Ch. 156, Sec. 3. Effective July 12, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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.

history: (History: Amended by Stats. 1996, Ch. 156, Sec. 4. Effective July 12, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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.

history: (History: Amended by Stats. 1999, Ch. 32, Sec. 1. Effective January 1, 2000.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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).

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text:
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.

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: The costs of complying with this article shall be county charges and may be included with those charges enumerated under Section 27013.

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text:
(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.

history: (History: Amended by Stats. 1996, Ch. 156, Sec. 6. Effective July 12, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 6. County Treasury Oversight Committees


text:
(a) (1) (A) The recorder shall, upon payment of proper fees and taxes, accept for recordation any instrument, paper, or notice that is authorized or required by statute, or court order to be recorded, or authorized or required to be recorded by a local ordinance that relates to the recordation of any instrument, paper, or notice that relates to real property, if the instrument, paper, or notice contains sufficient information to be indexed as provided by statute, meets recording requirements of state statutes and local ordinances, and is photographically reproducible. The county recorder shall not refuse to record any instrument, paper, or notice that is authorized or required by statute, court order, or local ordinance that relates to the recordation of any instrument, paper, or notice that relates to real property to be recorded on the basis of its lack of legal sufficiency.

(B) “Photographically reproducible,” for purposes of this division, means all instruments, papers, or notices that comply with standards as recommended by the American National Standards Institute or the Association for Information and Image Management for recording of records.

(2) (A) A person of or related to the record may request that the recorder correct the information contained in an index of a record. The request shall identify the exact location of an error within a specifically identified index entry.

(B) If the person making the request provides sufficient evidence to the recorder to determine that there is an error in the index that needs to be corrected, the recorder shall correct that index entry within 30 business days of receiving the request.

(C) The corrected index entry shall be entered into the public index to reflect both the error and the correction. The recorder shall note that an index entry has been corrected in accordance with local policy.

(b) (1) Each instrument, paper, or notice shall contain an original signature or signatures, except as otherwise provided by law, or be a certified copy of the original.

(2) A facsimile signature shall be accepted on a lien recorded by a governmental agency when that facsimile signature has been officially adopted by that agency. The lien shall have noted on its face a statement to that effect. The officially adopted facsimile signature shall be provided to the county recorder by a letter from the agency. A facsimile signature shall continue to be valid until the agency notifies the county recorder that the facsimile signature has been revoked.

(c) (1) Each instrument, paper, or notice that is rerecorded shall be executed and acknowledged or verified as a new document, in addition to any previous execution and acknowledgment or verification, unless any of the following apply:

(A) The instrument, paper, or notice is otherwise exempted by Section 27287 or any other law.

(B) The instrument, paper, or notice is presented solely to correct a recording sequence. The intent of the parties with regard to the priority of recorded documents shall be controlling regardless of the sequence of recording by a county recorder or the sequence of recording specified in instructions given by a submitter to a county recorder. This subparagraph is declaratory of existing law, and any rerecording of documents to change the sequential numbers assigned to a document by the recorder shall not require the document to be executed and acknowledged or verified as a new document.

(C) (i) The instrument, paper, or notice is presented solely to make a minor correction with a corrective affidavit. The corrective affidavit shall satisfy all of the following:

(I) Be attached to the original recorded instrument, paper, or notice.

(II) Set out the information corrected.

(III) Be certified by the party submitting the affidavit under penalty of perjury.

(IV) Be acknowledged pursuant to Section 27287.

(ii) For purposes of this subparagraph, “minor correction” includes any of the following:

(I) An incorrect or missing address of the party to which the instrument, paper, or notice is to be returned following recording pursuant to Section 27361.6.

(II) A clarification of illegible text pursuant to Section 27361.7.

(III) An incorrect or missing printed or typed name of an individual or entity near the signature pursuant to Section 27280.5.

(IV) An incorrect or missing documentary transfer tax amount due pursuant to Section 11932 of the Revenue and Taxation Code.

(2) Each rerecorded instrument, paper, or notice shall include a cover sheet that complies with Section 27361.6 and shall state the reason for rerecording on the cover sheet.

history: (History: Amended by Stats. 2017, Ch. 349, Sec. 1. (AB 794) Effective January 1, 2018.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 6. Recorder

article: 1. Duties Generally

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 6. Recorder > 1. Duties Generally


text:
(a) (1) A disinterested custodian of an electronic record may certify that a tangible copy is a complete and accurate reproduction of the electronic record. The certification shall be subscribed and sworn to, or affirmed, by the disinterested custodian before a notary public and accompanied by a jurat attached thereto pursuant to Section 8202. The certification shall be in substantially the following form:

Certification of a Printed Copy of an Electronic Record

I hereby certify that the attached instrument entitled document title, if applicable, dated document date, and containing page count pages is an accurate reproduction of an electronic record printed by me or under my supervision. At the time of printing, I had access to the electronic record displaying intact tamper-evident security procedures. No security procedures used on the electronic record indicated any changes or errors in an electronic signature or other information in the electronic record after the completion of the electronic record’s creation, execution, or notarization.

I am not a grantee, beneficiary, or otherwise a person who directly benefits from the attached instrument or electronic record.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraphs are true and correct.

Dated: ______

Name: ______

Signature: ______

(2) A certification made by a disinterested custodian pursuant to this subdivision is separate and distinct from a certified copy issued by a recorder for purposes of Sections 1530 and 1531 of the Evidence Code. The disinterested custodian shall so identify the certification according to the form required by paragraph (1).

(b) The recorder shall accept for recording a tangible copy of an electronic record bearing electronic signatures and containing a certificate in the form required by subdivision (a) as a certified copy of an original pursuant to subdivision (b) of Section 27201 provided that the electronic record is otherwise an instrument or notice that is authorized or required to be recorded and the tangible copy satisfies the requirements of subparagraph (A) of paragraph (1) of subdivision (a) of Section 27201.

(c) A tangible copy of an electronic record, once copied into the proper book of record, kept in the office of any county recorder, imparts notice of its contents to subsequent purchasers and encumbrancers, notwithstanding any failure of the person making the certification to qualify as a disinterested custodian.

(d) For purposes of this section, “electronic record,” “electronic signature,” and “security procedure” have the same meaning as in Section 1633.2 of the Civil Code, and “disinterested custodian” means a person who has access to an electronic record displaying intact tamper-evident security procedures and who is not the grantee, beneficiary, or otherwise a person who directly benefits from the electronic record.

history: (History: Added by Stats. 2024, Ch. 691, Sec. 2. (AB 2004) Effective January 1, 2025.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(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.

history: (History: Added by Stats. 2004, Ch. 6, Sec. 2. Effective January 22, 2004.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 2015, Ch. 269, Sec. 2. (SB 184) Effective January 1, 2016.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
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.

history: (History: Amended by Stats. 2017, Ch. 349, Sec. 2. (AB 794) Effective January 1, 2018.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 2015, Ch. 269, Sec. 4. (SB 184) Effective January 1, 2016.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Added by Stats. 1997, Ch. 448, Sec. 2. Effective January 1, 1998.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: 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.

history: (History: Amended by Stats. 1957, Ch. 1007.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: The county recorder may destroy federal tax liens together with any release of said liens eight years after the lien was filed in his office; provided, a microfilm copy of each unreleased tax lien has been made and certified in the manner provided for in Section 1551 of the Evidence Code. All film used in the microphotography process shall comply with the minimum standards of quality approved by the United States Bureau of Standards. The original copy of the microfilm shall be kept in a safe and separate place for security purposes.

history: (History: Amended by Stats. 1969, Ch. 371.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: At the request of the county recorder, the board of supervisors of any county may authorize the destruction of any or all of the filed papers or records books created under the Land Title Law (an initiative measure adopted by the electors November 3, 1914, and repealed effective May 1, 1955) after compliance with all the conditions in paragraphs (a), (b), (c), and (d) of Section 26205.5 of the Government Code.

history: (History: Added by Stats. 1967, Ch. 58.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: If a paper or document has been microfilmed, the county recorder may destroy or otherwise dispose of any paper or document filed with or submitted to him or her more than one year previously, unless another provision of law requires a longer retention period or unless the recorder determines that there is a need for its retention. In determining where there is a need for retaining a paper or document, consideration shall be given to factors, including, but not limited to, future public need, the effect of statutes of limitation, and historical significance.

history: (History: Added by Stats. 1986, Ch. 982, Sec. 11.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: The county recorder may use a printed, stamped, photographically reproduced facsimile, electronic, or otherwise digitally created signature in certifying to a record in the recorder’s office provided that the certification has the seal of the recorder’s office affixed thereto.

history: (History: Amended by Stats. 2023, Ch. 187, Sec. 3. (SB 882) Effective January 1, 2024.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text:
(a) The recorder shall keep an official seal of the recorder’s office that shall, when embossed, stamped, impressed, or affixed to a certification, show legibly. The seal may be applied manually, mechanically, electronically, or by other digital means.

The seal shall:

(1) Be circular in shape;

(2) Be not less than 114 inches and not more than 2 inches in diameter;

(3) Have in the center any words or design adopted by the recorder;

(4) Have inscribed around the central words or design, “Recorder, ____ County, California,” inserting therein the name of the county.

(b) This section does not prohibit a recorder from continuing to use a seal of a design different than that specified in subdivision (a) if that seal has customarily been used.

history: (History: Amended by Stats. 2023, Ch. 187, Sec. 4. (SB 882) Effective January 1, 2024.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. Duties Generally


text: The recorder shall procure any books for records as the business of the recorder’s office requires, but orders for the books shall first be obtained from the board of supervisors. The books used may contain printed forms of deeds, mortgages, or other instruments, papers, or notices of general use.

history: (History: Amended by Stats. 2018, Ch. 467, Sec. 4. (SB 1498) Effective January 1, 2019.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 6. Recorder > 2. Books


text: The recorder has the custody of, and shall keep all books, records, maps, and papers deposited in the recorder’s office.

history: (History: Amended by Stats. 2015, Ch. 269, Sec. 8. (SB 184) Effective January 1, 2016.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of deeds, grants, and transfers, labeled “Grantors,” each page divided into three columns, headed respectively: “Names of grantors,” “Names of grantees,” and “Where recorded.”

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of deeds, labeled “Grantees,” each page divided into three columns, headed respectively: “Names of grantees,” “Names of grantors,” and “Where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep two indices of mortgages, labeled respectively: “Mortgagors of real property” and “Mortgagors of personal property,” with the pages thereof divided into three columns, headed respectively: “Names of mortgagors,” “Names of mortgagees,” and “Where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep two indices of mortgages, labeled respectively: “Mortgagees of real property” and “Mortgagees of personal property,” with the pages thereof divided into three columns, headed respectively: “Names of mortgagees,” “Names of mortgagors,” and “Where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep two indices of releases of mortgages, labeled respectively: “Releases of mortgages of real property—mortgagors” and “Releases of mortgages of personal property—mortgagors,” with pages thereof divided into four columns, headed respectively: “Parties releasing,” “To whom releases are given,” “Where releases are recorded,” and “Where mortgages released are recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep two indices of releases of mortgages, labeled respectively: “Releases of mortgages of real property—mortgagees” and “Releases of mortgages of personal property—mortgagees,” with pages thereof divided into three columns, headed respectively: “Parties whose mortgages are released,” “Parties releasing,” and “Where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of powers of attorney, labeled: “Powers of attorney,” each page divided into four columns, headed respectively: “Names of parties executing the powers,” “To whom powers are executed,” “Date of recording,” and “Where powers are recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of leases, labeled: “Leases—lessors,” each page divided into three columns, headed respectively: “Names of lessors,” “Names of lessees,” and “When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of leases, labeled: “Leases—lessees,” each page divided into three columns, headed respectively: “Names of lessees,” “Names of lessors,” and “When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of assignments of mortgages and leases, labeled: “Assignments of mortgages and leases—assignors,” each page divided into four columns, headed respectively: “Assignors,” “Assignees,” “Instruments assigned,” and “When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of assignments of mortgages and leases, labeled: “Assignments of mortgages and leases—assignees,” each page divided into four columns, headed respectively: “Assignees,” “Assignors,” “Instruments assigned,” and “When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of official bonds, labeled: “Official bonds,” each page divided into four columns, headed respectively: “Names of officers,” “Names of offices,” “Amount of bonds,” and “When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of notices of mechanics’ liens, labeled: “Mechanics’ liens,” each page divided into three columns, headed respectively: “Parties against whom claimed,” “Parties claiming liens,” and “Notices—When and where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text:
(a) The recorder shall keep an index to abstracts of judgments, labeled: “Abstracts of judgments,” each page divided into six columns, headed respectively: “Judgment debtors,” “Judgment creditors,” “Amount of judgments,” “Where recovered,” “Date entered or renewed,” and “When abstract filed.”

(b) The recorder shall include in the index referred to in subdivision (a), or shall keep a comparable separate index to, all of the following:

(1) Certified copies of judgments payable in installments recorded under Section 697.320 or 697.330 of the Code of Civil Procedure.

(2) Acknowledgments of satisfaction of judgment, court clerk’s certificates of satisfaction of judgment, acknowledgments of satisfaction of matured installments under an installment judgment, and releases and subordinations of judgment liens, recorded under Section 697.400 of the Code of Civil Procedure.

history: (History: Amended by Stats. 1982, Ch. 497, Sec. 115. Operative July 1, 1983, by Sec. 185 of Ch. 497.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of attachments, labeled: “Attachments,” each page divided into five columns, headed respectively: “Parties against whom attachments are levied (Defendants),” “Parties on whose behalf attachments are levied (Plaintiffs),” “Notices of attachments,” “When recorded,” and “Where recorded.”

history: (History: Amended by Stats. 1982, Ch. 497, Sec. 116. Operative July 1, 1983, by Sec. 185 of Ch. 497.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of notices of the pendency of actions, labeled: “Notices of actions,” each page divided into three columns, headed respectively: “Parties to the action,” “Notices—when recorded,” and “Where recorded.”

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index to the certificates of births, deaths and marriages.

history: (History: Amended by Stats. 1951, Ch. 95.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep an index of mining locations and of documents affecting them, labeled, “Mining locations,” divided into suitable columns showing the name of locator, date of locations, date of recording, and place where claim is located.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text:
(a) The county recorder in each county shall develop and maintain, within the existing indexing system, a comprehensive index of conservation easements and Notice of Conservation Easement on land within that county. The conservation easement index developed and maintained pursuant to this subdivision shall include all conservation easements recorded on and after January 1, 2002.

(b) For the purposes of this section, “conservation easement” means any limitation in a recorded instrument that contains an easement, restriction, covenant, condition, or offer to dedicate, which is or has been executed by or on behalf of the owner of the land subject to that limitation and is binding upon successive owners of the land, and the purpose of which is to retain land predominantly in its natural, scenic, historical, agricultural, forested, or open-space condition. “Conservation easement” includes a conservation easement as defined in Section 815.1 of the Civil Code, an open-space easement as defined in Section 51075 of this code, and an agricultural conservation easement as defined in Section 10211 of the Public Resources Code.

(c) On and after January 1, 2002, when a county recorder records a new conservation easement affecting property within the county, he or she shall include the easement in the index developed and maintained pursuant to subdivision (a), if the document containing the easement is entitled “Conservation Easement,” or the following document is properly filled out by the submitter, and recorded at the same time, or at a later date:

Recording Requested by and When Recorded Return to:NOTICE OF CONSERVATION EASEMENTThe undersigned hereby gives notice that a Conservation Easementwas recorded in the CountyRecorder’s Office on and recorded as Document Number .The grantors and grantees of the conservation easement wereGrantors Grantees I declare under penalty of perjury that the above statement is true andcorrect.Signed ___________________________Dated ___________________________THIS NOTICE IS FOR INDEXING PURPOSES ONLY AND DOES NOT, BY ITSELF, CONSTITUTE A CONSERVATION EASEMENT(d) In order to include conservation easements recorded prior to January 1, 2002, the comprehensive index of conservation easements and “Notice of Conservation Easement” developed and maintained pursuant to subdivision (a), any parties to conservation easements, including, but not limited to, the counties, cities, recreation and park districts or agencies, state conservancies, state agencies, the California Coastal Commission, land trusts, and nonprofit organizations may fill out and record a Notice of Conservation Easement pursuant to subdivision (c) for each previously recorded conservation easement, in the county in which the affected real property is located.

(e) Pursuant to Section 27361, the standard fee charged by the county recorder for recording the conservation easement document shall include funds to cover the costs associated with indexing the document.

(f) It is the intent of the Legislature that nothing in this section shall be construed to require a county recorder to develop and maintain an index separate from the existing indexing system, and that the conservation easement index be established by using existing resources.

history: (History: Amended by Stats. 2006, Ch. 531, Sec. 2. Effective January 1, 2007.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall keep such other indices as are required in the performance of official duties.

history: (History: Amended by Stats. 2015, Ch. 269, Sec. 10. (SB 184) Effective January 1, 2016.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text:
Instead of those indices indicated in this division, the recorder may utilize either of the following systems of indexing:

(a) The recorder may keep two indices, labeled respectively: “General index of grantors” (names of grantors, defendants, and first parties, who would otherwise be indexed in any of the other indices specified in this article) and “General index of grantees” (names of grantees, plaintiffs, and second parties, who would otherwise be indexed in any of the other indices specified in this article). Each page of the general index of grantors shall be divided into seven columns, labeled respectively: “Date filed,” “Grantors and defendants,” “Grantees and plaintiffs,” “Title,” “Document number,” “Book,” and “Page.” Each page of the general index of grantees shall be divided into seven columns, labeled respectively: “Date filed,” “Grantees and plaintiffs,” “Grantors and defendants,” “Title,” “Document number,” “Book,” and “Page”; or

(b) The recorder may combine the general index of grantors and the general index of grantees into a single index which shall alphabetically combine the grantors and grantees as defined in subdivision (a). Each page of the “General grantor-grantee index” shall be divided into seven columns, labeled respectively: “Date filed,” “Grantors-grantees,” “Grantees-grantors,” “Title,” “Document number,” “Book,” and “Page.” Where such a combined index is used, the names of the grantors shall be distinguished from the names of the grantees, as respectively defined in subdivision (a), by an easily recognizable mark or symbol.

(c) Indexing as enumerated in subdivisions (a) and (b) may be in lieu of indexing in any of the other indices, and shall impart notice in like manner and effect as the indexing would otherwise impart in the other indices provided for in this division. If the recorder keeps any other index, the recorder shall not be required to index those names in the general index as enumerated in subdivisions (a) and (b). Nothing in this section shall prevent the recorder from indexing any names which also appear in any other of the recorder’s indices.

(d) Where the method of subdivision (a) or (b) is utilized, and in those counties where the recorder alphabetizes grantors’ and grantees’ names by mechanical methods, fewer columnar headings may be used in the indices, if adequate index reference to the location of each document in the permanent file, book, or film record is provided.

(e) The alphabetical subdivisions in each of the general indices shall be so arranged, as nearly as possible, that the entries to be made in the indices will be equally apportioned. The alphabetical subdivisions shall be sufficient in number to facilitate reference.

(f) The recorder may keep in the same volume any two or more of the indices enumerated in this article, and the several indices shall be kept distinct from each other and the volume distinctly marked on the outside so as to show all the indices kept in it, provided that nothing in this section shall prohibit the recorder from combining the general indices in one volume as enumerated in subdivision (b). The names of the parties in the first column in the several indices shall be arranged in alphabetical order.

(g) The recorder may combine the general grantor-grantee index in a computerized or electronic format. The names of the grantors shall be distinguished from the names of the grantees, as respectively defined in subdivision (a), by an easily recognizable mark or symbol.

history: (History: Amended by Stats. 2015, Ch. 269, Sec. 11. (SB 184) Effective January 1, 2016.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: When a conveyance is executed by a sheriff or marshal, the name of the sheriff or marshal and the party charged in the execution shall both be inserted in the index. When an instrument, paper, or notice is recorded to which an executor, administrator, or trustee is a party, the name of the executor, administrator, or trustee and the name of the testator, or intestate, or party for whom the trust is held, shall be inserted in the index. The recorder need not index the name of the trustee in a deed of trust or in a partial or full deed of reconveyance. A trustee’s deed given upon exercise of the power of sale under any deed of trust shall be indexed under the names of the original trustor and the grantee named therein.

history: (History: Amended by Stats. 2018, Ch. 467, Sec. 5. (SB 1498) Effective January 1, 2019.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: The recorder shall provide a separate book called “Record of Patents” or official records in which shall be recorded all patents of land situate in the county, whether issued by the United States or the State, which are offered for record duly executed pursuant to law.

history: (History: Amended by Stats. 1949, Ch. 98.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books


text: Where indexes are compiled by the use of key punch and printing machines, if temporary index sheets are provided for the use of the public before the permanent yearly indexes are compiled, county recorders may destroy said temporary index sheets when the permanent yearly indexes are completed from the same key punch cards as were used in making the temporary index sheets.

history: (History: Added by Stats. 1949, Ch. 126.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Books