ARTICLE 1. Duties Generally
Article 1 added by Stats. 1947, Ch. 424.
§§ 26900–26914 · 22 sections
- § 26900 The auditor shall examine and settle the accounts of any persons indebted to the county or holding money payable into the county treasury, and shall certify…
- § 26901 The county auditor may require any person or officer indebted to the county or holding money payable into the county treasury to make an oath as to the total…
- § 26902 “Money payable into the county treasury,” as used in Sections 26900 and 26901, includes money belonging to estates of deceased persons and required by law to…
- § 26903 Whenever money or credits, or evidences thereof, are transmitted to the county treasurer by any state officer or employee for deposit in the county treasury or…
- § 26904 The auditor shall keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any money paid…
- § 26905 Not later than the last day of each month, the auditor shall reconcile the cash and investment accounts as stated on the auditor’s books with the cash and…
- § 26906 Any money other than taxes erroneously paid into the county treasury may be returned to the person paying it in upon a warrant drawn by the auditor on the…
- § 26906.1 The county auditor, with the approval of the board of supervisors, may impound the disputed revenues of any tax upon secured or unsecured property, levied and…
- § 26907 (a) Notwithstanding Section 26201, 26202, or 26205, the auditor or ex officio auditor may destroy any county, school, or special district claim, warrant, or…
- § 26907.1 Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the auditor or ex officio auditor may destroy any county, school or special…
- § 26907.2 Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the board may authorize the destruction or disposition of the copies of any…
- § 26908 Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors,…
- § 26908.5 (a) As used in this section “auditor” includes an elected or appointed officer or full-time employee of a county or a special district who is compensated, but…
- § 26909 (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…
- § 26910 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.
- § 26911 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…
- § 26912 (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…
- § 26912.1 (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…
- § 26912.2 Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be…
- § 26912.7 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…
- § 26913 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,…
- § 26914 Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30,…