Article | |
IN GENERAL | |
SETTLEMENT OF CLAIMS FOR AND AGAINST CITY AND COUNTY | |
COLLECTION OF TAXES FROM FEDERALLY CONDEMNED LAND | |
ECONOMIC ANALYSIS AND DEVELOPMENT PLANNING | |
BUREAU OF DELINQUENT REVENUE COLLECTION | |
REFUND OF ERRONEOUSLY COLLECTED MONEY | |
DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS | |
FISCAL AGENT FOR BOND PAYMENTS IN NEW YORK | |
SALE OF TRUST SECURITIES | |
FINANCIAL POLICIES | |
NUMBERING OF LOTS AND BLOCKS FOR ASSESSMENT PURPOSES | |
FUNDS | |
CASH REVOLVING FUNDS | |
COLLECTION ACTIVITIES | |
GENERAL FUND COST RECOVERY PROCEDURES | |
LIEN PROCEDURE | |
Effect of Appropriation Ordinance. | |
Cash Reserve Fund and Supplemental Appropriations. | |
Emergency Reserve Fund. | |
Annual Salary Ordinance. | |
Allotments. | |
Encumbrances. | |
Disbursements. | |
Disbursements in Advance of Revenues. | |
Invalidity of Improper Acts. | |
Penalties. | |
Annual Economic Statement – City-Funded Organizations. | |
Authorization for the Assessor-Recorder, Controller, Tax Collector, and City Attorney to Perform Certain Acts. | |
Tax Assessment Payments in Even Cents Only. | |
Assessor-Recorder Authorized to Accept Applications for Reductions in Assessments. | |
Payment of Taxes in Installments. | |
Reassessment of Property Due to Misfortune or Calamity. | |
Annual Assessment Roll to be Open to Inspection. | |
Transfer of Base Value of Substantially Damaged or Destroyed Property. | |
Exemption from Property Taxation of Low-Value Property. | |
Assessor/Recorder Reporting of Assessor's Reductions of Assessed Values of Real Property. | |
Collection of Unsecured Property Taxes. | |
Collection of Secured Personal Property Taxes. | |
Outreach for Tax-Defaulted Properties. | |
Delinquent Property Tax Penalty Cancellation. | |
Audits and Investigations by Controller – To be Performed as Required by Charter. | |
Monitoring of Nonprofits Contracting with the City. | |
Controller's Audit of Leases Under Which City is Lessor. | |
Controller's Quarterly Audit of the Treasurer. | |
Findings and Intent. | |
Apportionment. | |
Collection and Disbursement. | |
Circumstances Invoking Operation of This Ordinance. | |
Receipt of Negotiable Paper for Collection – Definitions. | |
Receipt of Negotiable Paper for Collection – Receipt Authorized; Exception. | |
Payment by Credit Card, Debit Card and Automatic Teller Machine Card. | |
Receipt of Negotiable Paper for Collection – Return to Treasurer for Collection. | |
Receipt of Negotiable Paper for Collection – Return When Amount is Insufficient. | |
Charge for Personal Checks Returned without Payment. | |
Receipt of Negotiable Paper for Collection – When Payment is Deemed Made. | |
Receipt of Negotiable Paper for Collection – Payments in Excess of Obligation. | |
Accounting for and Reporting Income Taxes – Controller's Duties. | |
Accounting for and Reporting Income Taxes – Duties of City Offices, Boards and Commissions. | |
Clearinghouse Representative. | |
Custody of Moneys and Securities. | |
Fees for Licenses and Permits. | |
Notice by Departments to Board of Supervisors. | |
Quarterly Report on Departmental Spending. | |
Budget Savings Incentive Fund. | |
Subject to the restrictions of Section 10.05, the several amounts of estimated revenue and proposed expenditures contained in the annual appropriation ordinance as adopted by the Board of Supervisors shall be and become appropriated for the ensuing fiscal year to and for the several departments, bureaus, offices, utilities, boards or commissions, and for the purposes specified, and each department for which an expenditure appropriation has been made shall be authorized to use the money so appropriated for the purposes specified in the appropriation ordinance, and within the limits of the appropriation. The appropriation ordinance shall constitute the authority for the Controller to set up the required revenue and expenditure accounts. Appropriation items for bond interest, bond redemption, fixed charges and other purposes not appropriated to a specific department shall be subject to the administration of and expenditure by the Controller for the respective purposes for which such appropriations are made.
(Added by Ord. 277-96, App. 7/3/96)
Unused and unencumbered appropriations or unencumbered balances existing at the close of any fiscal year in revenue or expense appropriations of the City and County for any such fiscal year, including such balances in revenue and expense appropriations provided under the provisions of Section 16.106 of the Charter for libraries, parks and squares, playgrounds and civil services in any such fiscal year, but exclusive of revenue or money required by law to be held in school, bond, bond interest, bond redemption, pension, trust, utility or other specific funds, or to be devoted exclusively to specified purposes other than annual appropriations, and together with revenues collected or accruing from any source during any such fiscal year, in excess of the estimated revenue from such source as shown by the annual budget and the appropriation ordinance for such fiscal year, shall be held as surplus.
Such surplus shall be taken in to account as revenue of the ensuing fiscal year; provided, however, that any such surplus created or existing in any fiscal year may be appropriated by the Board of Supervisors by means of an ordinance designated as a supplemental appropriation ordinance, in the same manner and subject to the same conditions, except time, as provided in the Charter for the submission and approval of the annual budget and the appropriation ordinance.
No ordinance or resolution for the expenditure of money, except the annual appropriation ordinance, shall be passed by the Board of Supervisors unless the Controller first certifies to such Board that there is a sufficient unencumbered balance in a fund that may legally be used for such proposed expenditure, and that, in the judgment of the Controller, revenues as anticipated in the appropriation ordinance for such fiscal year and properly applicable to meet such proposed expenditure will be available in the treasury in sufficient amount to meet the same as it becomes due.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 166-13, File No. 130541, App. 8/2/2013, Eff. 9/1/2013)
An emergency reserve fund is hereby created, for the purposes of meeting any emergency as defined in Sections 2.107 or 3.100 of the Charter. Appropriations from such emergency reserve fund shall be made only on the recommendation of the department head concerned and the recommendation of the Mayor to the Board of Supervisors that such appropriation be made, and the vote of ¾ of the Board of Supervisors.
The balance in said emergency reserve fund at the end of any fiscal year shall be maintained and carried forward in said fund.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
Loading...