ARTICLE I: IN GENERAL

Sec. 10.01.	Effect of Appropriation Ordinance.
Sec. 10.02.	Cash Reserve Fund and Supplemental Appropriations.
Sec. 10.03.	Emergency Reserve Fund.
Sec. 10.04.	Annual Salary Ordinance.
Sec. 10.05.	Allotments.
Sec. 10.06.	Encumbrances.
Sec. 10.07.	Disbursements.
Sec. 10.08.	Disbursements in Advance of Revenues.
Sec. 10.08-1.	Invalidity of Improper Acts.
Sec. 10.08-2.	Penalties.
Sec. 10.1.	Annual Economic Statement – City-Funded Organizations.
Sec. 10.2.	Authorization for the Assessor-Recorder, Controller, Tax Collector, and City Attorney to Perform Certain Acts.
Sec. 10.2-2.	Tax Assessment Payments in Even Cents Only.
Sec. 10.2-3.	Assessor-Recorder Authorized to Accept Applications for Reductions in Assessments.
Sec. 10.2-4.	Payment of Taxes in Installments.
Sec. 10.2-5.	Reassessment of Property Due to Misfortune or Calamity.
Sec. 10.2-6.	Annual Assessment Roll to be Open to Inspection.
Sec. 10.2-7.	Transfer of Base Value of Substantially Damaged or Destroyed Property.
Sec. 10.2-8.	Exemption from Property Taxation of Low-Value Property.
Sec. 10.2-9.	Assessor/Recorder Reporting of Assessor's Reductions of Assessed Values of Real Property.
Sec. 10.3.	Collection of Unsecured Property Taxes.
Sec. 10.3-1.	Collection of Secured Personal Property Taxes.
Sec. 10.4.	Outreach for Tax-Defaulted Properties.
Sec. 10.4-1.	Power to Sell Time Period for Nonresidential Commercial Properties.
Sec. 10.5.	Delinquent Property Tax Penalty Cancellation.
Sec. 10.6.	Audits and Investigations by Controller – To be Performed as Required by Charter.
Sec. 10.6-1.	Monitoring of Nonprofits Contracting with the City.
Sec. 10.6-2.	Controller's Audit of Leases Under Which City is Lessor.
Sec. 10.6-3.	Controller's Quarterly Audit of the Treasurer.
Sec. 10.7-2.	Findings and Intent.
Sec. 10.7-2.1.	Apportionment.
Sec. 10.7-2.2.	Collection and Disbursement.
Sec. 10.7-2.3.	Circumstances Invoking Operation of This Ordinance.
Sec. 10.10.	Receipt of Negotiable Paper for Collection – Definitions.
Sec. 10.11.	Receipt of Negotiable Paper for Collection – Receipt Authorized; Exception.
Sec. 10.11-1.	Payment by Credit Card, Debit Card and Automatic Teller Machine Card.
Sec. 10.12.	Receipt of Negotiable Paper for Collection – Return to Treasurer for Collection.
Sec. 10.13.	Receipt of Negotiable Paper for Collection – Return When Amount is Insufficient.
Sec. 10.13-1.	Charge for Personal Checks Returned without Payment.
Sec. 10.14.	Receipt of Negotiable Paper for Collection – When Payment is Deemed Made.
Sec. 10.15.	Receipt of Negotiable Paper for Collection – Payments in Excess of Obligation.
Sec. 10.16.	Inapplicability of Sections 10.10-10.15.
Sec. 10.17.	Accounting for and Reporting Income Taxes – Controller's Duties.
Sec. 10.18.	Accounting for and Reporting Income Taxes – Duties of City Offices, Boards and Commissions.
Sec. 10.19-1.	Clearinghouse Representative.
Sec. 10.19-2.	Custody of Moneys and Securities.
Sec. 10.19-3.	Fees for Licenses and Permits.
Sec. 10.19-4.	Notice by Departments to Board of Supervisors.
Sec. 10.19-5.	Quarterly Report on Departmental Spending.
Sec. 10.20.	Budget Savings Incentive Fund.