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No money shall be drawn from the treasury of the City and County, nor shall any obligation for the expenditure of any money be incurred except in pursuance of appropriations or transfers made as provided in the Charter and the Administrative Code.
All warrants or checks shall be drawn by the Controller, in payment of claims, prepared and signed by the responsible official, for services, supplies and other obligations against the City and County, supported by proper invoices, bills and other necessary data.
The Controller shall audit such claims. If he or she finds the same to be correct and proper in all particulars, and clearly within the purposes for which the appropriation item to which it is charged was made, and that there is an adequate balance in such appropriation item to meet the payment, he or she shall draw and approve the warrant therefor.
If all or any portion of the claim is not correct, or if all proceedings required incidental to such payment have not been followed, the Controller may approve such part of such claim as he or she shall find correct and draw the warrant therefor, or he or she may return the claim to the department concerned with his or her disapproval.
Prior to his or her drawing any warrant or check therefor, the Controller may, in addition to any other inspection required by any other official, make such investigation and inspection as he or she deems necessary as to the quality, quantity and condition of services, material, supplies or equipment received by any officer or department for which payment is to be made by such warrant or check. If, in his or her opinion, any claim is not legal, he or she shall withhold approval of the same and immediately return such claim, together with a statement of his or her action thereon and reason therefor, to the responsible official, or transmit the same to the Mayor for instructions. No warrant or check shall be drawn in payment of a claim against a fund in which there is an insufficient unencumbered balance for the payment thereof. Such claims, if legal, shall be registered by the Controller in the order of receipt by him or her, and shall be paid in such order as moneys to cover the same become available in the proper fund.
(Added by Ord. 439-96, App. 11/8/96)
The Board of Supervisors may gradually build up a cash reserve fund. Said fund shall be used exclusively:
(1) For the payment in any fiscal year of legally budgeted expenditures for such year in anticipation of the collection, after the close of such fiscal year, of legally collectible taxes and other revenues, as set forth in the budget and the appropriation ordinance for such fiscal year; and
(2) For paying that portion of the authorized expenses of the City and County for any fiscal year, which, as certified to said board by the Controller, becomes due and payable and must be paid prior to the receipt of tax payments for such fiscal year; provided, that such cash reserve fund shall not at any time exceed the estimated expenditures for the first five months of the then current fiscal year, less the amount of estimated revenues and receipts from sources other than tax rate revenues.
In the event that funds are not available in such a cash reserve fund to meet authorized expenditures of any fiscal year, the Treasurer, upon the recommendation of the Controller, is authorized to transfer monies to the cash reserve from any idle funds then held by the Treasurer in the pooled funds of the City and County which are legally available for such a purpose, except a pension fund. The Treasurer and the Controller shall set the terms and conditions of the transfer, taking into account the requirements and nature of the fund from which the transfer was made. All monies transferred pursuant to this Section shall accrue interest at not less than the then current rate of interest earned by the Treasurer on the pooled funds of the City and County. Any transfer of a temporarily idle balance made as hereinabove authorized shall be repaid within one year of said transfer. Such transfers shall be secured by and made solely in anticipation of the collection of taxes levied or to be levied for the year in which said transfer is made and such transfer shall be repaid solely from the proceeds of revenues which accrued during the year in which said loan or transfer was made; provided, however, that tax anticipation loans made as hereinafter in this Section authorized, shall constitute a prior lien on said taxes levied or to be levied or collected. In no event shall the Controller or the Treasurer cause any transfer of monies pursuant to this Section if said transfer would be inconsistent with the terms and conditions of any outstanding bonded indebtedness of the City and County, including any of its boards or commissions.
The Board of Supervisors shall have the power to borrow money by the issuance of tax anticipation notes, temporary notes, commercial paper, or any other short-term debt instruments in the manner provided by the statute of the State of California or pursuant to ordinance of the Board of Supervisors.
(Added by Ord. 439-96, App. 11/8/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(Added by Ord. 439-96, App. 11/8/96)
Every officer who shall approve, allow or pay any demand on the treasury not authorized by law, ordinance or the Charter, shall be liable to the City and County individually and on his or her official bond for the amount of the demand so illegally approved, allowed or paid.
(Added by Ord. 439-96, App. 11/8/96)
(a) Every nonprofit corporation, organization, or other legal entity, receiving funding in excess of $100,000 annually from or through the City and County to provide direct services to the public (except local, State, or federal governmental entities) shall file with the City Administrator, or otherwise make publicly available in a manner authorized by the City Administrator, an annual economic statement that includes the following information:
(1) Name of the chief executive officer, employee, or other person possessing daily managerial responsibilities;
(2) Name of all officers and directors and the names of all other boards of directors on which they serve;
(3) Total expenditures during calendar or fiscal year, whichever is applicable; and budget for current calendar or fiscal year, whichever is applicable, setting forth the source of all monies received or budgeted and a program-by-program description of all monies expended or budgeted.
(4) A letter from the Internal Revenue Service establishing the current valid nonprofit status of the organization or its fiscal sponsor, if applicable;
(5) A public copy of the most recent federal tax return filed under Section 990;
(6) Verification of current valid registration with the State of California’s Registry of Charitable Trusts;
(7) For organizations required by federal, state, or City law to prepare audited financial statements, a copy of the most recent audited financial statement; and
(8) Such other information or documentation as the City Administrator from time to time determines would be necessary to evaluate and ensure that organizations are qualified to receive City funds.
(b) Information and documentation submitted under subsections (a)(1)-(8) may be redacted by the organization to ensure that personal private information is not disclosed in violation of applicable privacy-related laws.
(c) The Controller shall periodically review compliance with the requirements of this Section 10.1, and shall report any findings of non-compliance by an organization to the City Administrator, Mayor, and Board of Supervisors. The City shall not enter into any new contracts with non-compliant organizations, as determined by the Controller, absent a written finding of public interest and necessity issued jointly by the Controller and City Administrator.
(d) The City Administrator shall ensure that the information received under this Section 10.1 is made publicly accessible.
(e) The City Administrator, in consultation with the Controller, may adopt rules and regulations to implement this Section 10.1., including but not limited to, rules establishing a deadline for submission of the annual economic statement, the form of such submission, the manner in which reported information shall be made publicly accessible, and guidelines for the Controller’s review of compliance and notice of non-compliance. Final rules and regulations shall be published on the City Administrator’s website and sent to the Clerk of the Board of Supervisors and Mayor upon adoption.
(a) In accordance with California Revenue and Taxation Code Section 4804, the Board of Supervisors authorizes the Assessor-Recorder, the Controller, and the Tax Collector to perform on its behalf any act required or authorized to be performed by the Board of Supervisors under the following sections of the California Revenue and Taxation Code regardless of the amount of taxes involved:
Sections 166, 270, 271, 2610.5;
Sections 480 through 485, both inclusive;
Sections 4831 through 4842, both inclusive;
Sections 4985 through 4986, both inclusive;
Sections 5026 through 5029, both inclusive;
Sections 5061 through 5064, both inclusive; and
Sections 5071 through 5073, both inclusive;
Provided, however, that the Controller is hereby required to record each act performed under this authorization; and provided further, that the Assessor-Recorder shall make periodic reports, not less frequently than quarterly, to the Board of Supervisors of any and all acts performed under this authorization.
Any act performed by the Assessor-Recorder under this authorization shall comply with the following administrative rules and procedures:
(1) If such act will increase the amount of taxes due, the Assessor-Recorder shall give the Assessee opportunity for a hearing after at least five days’ notice at which time the Assessee may present objections to the change. The decision of the Assessor-Recorder in the matter is final.
(2) Any such act performed by the Assessor-Recorder under this authorization shall be performed pursuant to a statement of findings reciting the facts found by the Assessor-Recorder and further reciting the section or sections of the California Revenue and Taxation Code pursuant to which such act was performed.
In accordance with the request heretofore made by the City Attorney under Section 4804 of the California Revenue and Taxation Code, there is hereby granted a waiver of the requirement for written consent of the County Legal Advisor in any act performed under the provisions hereof.
The Controller may perform such acts in reliance upon action of the Assessor-Recorder as provided herein as though such action was performed by the Board of Supervisors.
(b) Delegation of Authority to City Attorney to Grant or Deny Property Tax Refund Claims. As authorized by Section 4804 of the Revenue and Taxation Code of the State of California, the Board of Supervisors of the City and County of San Francisco, hereby delegates its authority to grant or deny claims for refunds of property taxes, as contemplated by Sections 5096-5097 and 5140-41 of the Revenue & Taxation Code, to the City Attorney. The Controller shall record each grant or denial the City Attorney makes under this delegation and may act in reliance on the City's Attorney's determination as though the Board of Supervisors granted or denied the claim.
(1) Administrative Rules and Procedures.
(A) City Attorney's authority and duty to determine claim and notify claimant. The City Attorney shall send the claimant a letter, by first class United States mail, that states whether the claim is allowed, rejected, or rejected in part. The City Attorney shall provide a copy of the letter to the Controller. The City Attorney's rejection letter will constitute the Board's rejection of the claim and will start the claimant's limitations period to file a refund action under Section 5141(a) of the Revenue & Taxation Code. Should the City Attorney fail to mail notice of its decision on a claim within six months of its filing, the claimant may consider the claim rejected under Section 5141(b) of the Revenue & Taxation Code and file an action for refund.
(B) Presentation and form of property tax refund claim. The claimant shall present a written property tax refund claim to the Controller. The claim shall include all of the information required by Revenue & Taxation Code Section 5097.02 and shall be filed within the time limitations in Section 5097(2). The City Attorney shall develop a form of property tax refund claim which the Controller shall make available for use by claimants. The claimant may present the claim by delivering it to the Controller's office or, as authorized by Revenue & Taxation Code Section 2513, by mailing the claim to the Controller through the United States mail, properly addressed, with postage prepaid.
(C) Initial processing by Controller and disposition by City Attorney. The Controller shall make and retain a copy of the claim, make a record of the name of the claimant, the date claim was received, and the amount of the claim, then forward the original version of the claim to the City Attorney.
(D) This Section 10.2(b) shall not apply if a property owner or other interested party makes an election under Section 5097(b) of the Revenue & Taxation Code to have an assessment appeal application serve as a refund claim.
(E) This procedure for determination of property tax refund claims is not part of Article II, Settlement of Claims For and Against City and County (Section 10.20-1 and following).
(c) Delegation of Authority to Tax Collector to Administer Claims for Excess Proceeds and Distribute Excess Proceeds from Tax Sales.
(1) As authorized by Section 4675.1 of the California Revenue and Taxation Code, the Board of Supervisors of the City and County of San Francisco, hereby delegates to the Tax Collector its authority to administer all pending and future claims for excess proceeds from tax sales of real property filed by parties of interest in the property and to distribute any excess proceeds, as contemplated by Sections 4674 – 4676 of the California Revenue and Taxation Code.
(2) Administrative Rules and Procedures. Any act performed by the Tax Collector under this authorization and California Revenue and Taxation Code Section 4675.1 shall comply with the administrative rules and procedures of California Revenue and Taxation Code Sections 4674, 4675, and 4676. The Controller shall record each act performed under this authorization.
(d) Delegation of Authority to Controller to Grant Applications for Discharge from Accountability for the Collection of Delinquent Taxes on Unsecured Property.
(1) As authorized by Section 25259.5 of the California Government Code, the Board of Supervisors hereby delegates to the Controller its authority to grant applications for discharge from accountability filed by the Tax Collector for the collection of any delinquent taxes on unsecured property and any penalties, interest, or any other charge pertaining thereto as contemplated by Section 2923 of the California Revenue and Taxation Code and Sections 25257-25259.5 of the California Government Code.
(2) Administrative Rules and Procedures. Any application to the Controller under the authorization of subsection (d)(1), and any act performed by the Controller under that authorization, shall comply with the administrative rules and procedures of California Revenue and Taxation Code Section 2923 and California Government Code Sections 25257, 25258, and 25259, to the extent applicable.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 12-09, File No. 081451, App. 1/16/2009; Ord. 25-17, File No. 161262, App. 2/10/2017, Eff. 3/12/2017; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020; Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)
(Amended by Ord. 141-72, App. 5/26/72; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
Pursuant to Section 2152.5 of the Revenue and Taxation Code the Controller is hereby authorized and directed as County Auditor, upon the preparation of the assessment roll by electronic data processing methods, to compute and enter on the secured roll the respective amounts due in installments as taxes in such manner as to reject any cent not evenly divisible by two in the computation of taxes on any assessment, and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency.
(Added by Ord. 352-84, App. 8/8/84)
Pursuant to the provisions of the Revenue and Taxation Code of the State, the Assessor-Recorder of the City and County and such members of his or her official staff as may be designated by the Assessor-Recorder are hereby authorized and directed to accept, for and on behalf of the Board of Supervisors sitting as a County Board of Equalization, verified written applications for reduction of assessments appearing in the assessment roll.
(Added by Ord. 352-84, 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Pursuant to Section 4837.5 of the Revenue and Taxation Code, taxes levied on an escape assessment, made under the authority of Article 4, Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code or taxes increased by reason of the discovery of an error, pursuant to Article 1 of Chapter 2 of Part 9 of Division 1 of the Revenue and Taxation Code may be paid in installments if:
1. A verified, written request for installment payment is filed by the Assessee with the Tax Collector prior to date of delinquency of payment of such taxes.
2. Such request shall establish that an error of the Assessee was not the cause of the tax or tax increase and that the payment of the full tax in the year of billing would constitute a hardship on the Assessee.
3. Such request shall contain the covenant and agreement of the Assessee that, if the request is granted, interest will be paid as hereinafter provided.
The deferred portion of taxes paid in installments shall bear interest at the rate of ½ of one percent a month or fractional part thereof payable in installments concurrently with installments of taxes.
(b) A copy of the installment request shall be transmitted by the Tax Collector to the Assessor-Recorder. The Assessor-Recorder shall within 10 days after such transmittal file a verified statement with the Tax Collector stating whether in the Assessor-Recorder's opinion the tax or tax increase was caused by an error of the Assessee. When a tax increase, pursuant to Section 4832 of the Revenue and Taxation Code is involved, the reference in this Section to the Assessor-Recorder shall be deemed to be a reference to the Controller.
(c) Based upon the request of the Assessee and the statement from the Assessor-Recorder or Controller, the Tax Collector shall determine whether the request shall be allowed or denied. The Tax Collector shall notify the Assessee of the decision by written notice to the Assessee's last known address. If the request is granted, the notice shall set forth the installment payment schedule and the consequences for failure to meet the requirements of the payment plan as set forth in this Section.
(d) If payment is authorized to be made in installments, one-quarter of said tax shall be paid within 30 days after the date that notice is mailed by the Tax Collector to the Assessee notifying the Assessee that installment payments will be allowed. One-quarter of said tax shall be paid on the first, second, and third yearly anniversary of the date that notice authorizing installment payments is mailed by the Tax Collector to the Assessee.
(e) If taxes are authorized to be paid in installments, no penalties shall be charged so long as installment payments are made when due. If any installment is not paid when due, or if the property on the secured roll becomes tax deeded, or if the taxes due on the unsecured roll are not paid on or before August 31st, the entire tax shall immediately become due and payable and no further installment payments shall be authorized under the provisions of this Section. Interest, penalties, costs and redemption penalties and fees, if applicable, shall be charged on the total tax as if no payment had been received. There shall be credited on the amount payable the total amount of any installments paid under this plan.
(f) If payment is not authorized in installments, the original amount of taxes due shall be payable within 30 days of the mailing of the notice to the taxpayer if the original delinquency date has passed.
(g) The Tax Collector shall maintain a separate record listing the current status of all such installment accounts authorized under this Section.
(h) It is not the intent of this Section to in any way stay the enforcement of any of the other provisions of the Revenue and Taxation Code.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Any person who, at 12:01 a.m. on the January 1st immediately preceding the fiscal year commencing July 1, 1977, or who, at 12:01 a.m. on the January 1st immediately preceding any subsequent fiscal year, was the owner of, or had in his or her possession, or under his or her control, any taxable property, or who acquired such property after such date and is liable for taxes thereon for the fiscal year commencing the immediately following July 1st, which property was thereafter damaged or destroyed, without his or her fault, by a misfortune or calamity, may, within 12 months of the date that said property was so damaged or destroyed, apply for reassessment of that property by delivering to the Assessor-Recorder a written application showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.
To be eligible for reassessment the damage or destruction to the property shall have been caused by any of the following:
(1) A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity that caused the Governor to proclaim the area or region to be in a state of disaster. As used in this paragraph, "damage" includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.
(2) A misfortune or calamity.
(3) A misfortune or calamity that, with respect to a possessory interest in land owned by the state or federal government, has caused the permit or other right to enter upon the land to be suspended or restricted. As used in this paragraph, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.
(b) Upon receiving a proper application, the Assessor-Recorder shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the damage by ten thousand dollars ($10,000) or more, the Assessor-Recorder shall also separately determine the percentage reductions in value of land, improvements and personalty due to the damage or destruction. The Assessor-Recorder shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this subdivision, and the taxes due on the property shall be adjusted as provided in subdivision (e). However, the amount of the reduction shall not exceed the actual loss.
(c) The Assessor-Recorder shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the Assessment Appeals Board within 6 months of the date of mailing the notice. If an appeal is requested within the 6 month period, the board shall hear and decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period. The decision of the board regarding the damaged value of the property shall be final; provided, that a decision of the Assessment Appeals Board regarding any reassessment made pursuant to this Section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.
(d) Those reassessed values resulting from reductions in full cash value, as determined above, shall be forwarded to the Controller by the Assessor-Recorder or the Clerk of the Assessment Appeals Board, as the case may be. The Controller shall enter the reassessed values on the roll. After being entered on the roll, said reassessed values shall not be subject to review except by a court of competent jurisdiction.
(e) If no such application is made and the Assessor-Recorder determines that within the preceding 12 months a property has suffered damage or destruction caused by the misfortune or calamity that may qualify the property owner for relief under this Section, the Assessor-Recorder shall notify the property owner that the property will be reassessed. The Assessor-Recorder shall assess the property, or reassess it if it has already been assessed, according to the condition and value immediately after the damage or destruction, and the Assessor-Recorder, if he or she reassesses the property, shall transmit to the Assessment Appeals Board a description of the property so reassessed, the name of the person making application in connection with the property, if any, or the name of the property owner notified of the reassessment and the value of the property as so reassessed. Upon such notice as it may find to be proper, the Assessment Appeals Board shall equalize any such assessment or reassessment.
(f) The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment as determined in accordance with this section and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus, (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. For purposes of applying the preceding calculation in prorating supplemental taxes, the term "fiscal year" means that portion of the tax year used to determine the adjusted amount of taxes due pursuant to Subdivision (b) of Section 75.41. If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year. However, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.
(g) Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California, as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Chapter 5.
(h) The assessed value of the property in its damaged condition, as determined pursuant to subdivision (b) compounded annually by the inflation factor specified in Subdivision (a) of Section 51, shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value.
If partial reconstruction, restoration, or repair has occurred on any subsequent lien date, the taxable value shall be increased by an amount determined by multiplying the difference between its factored base year value immediately before the calamity and its assessed value in its damaged condition by the percentage of the repair, reconstruction, or restoration completed on that lien date.
(i) (1) When the property is fully repaired, restored, or reconstructed, the Assessor-Recorder shall make an additional assessment or assessments in accordance with Subparagraph (A) or (B) upon completion of the repair, restoration, or reconstruction:
(A) If the completion of the repair, restoration, or reconstruction occurs on or after January 1, but on or before May 31, then there shall be two additional assessments. The first additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll. The second additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value to be enrolled on the roll being prepared.
(B) If the completion of the repair, restoration, or reconstruction occurs on or after June 1, but before the succeeding January 1, then the additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll.
(2) On the lien date following completion of the repair, restoration, or reconstruction, the Assessor-Recorder shall enroll the new taxable value of the property as of that lien date.
(3) For purposes of this Subdivision, "new taxable value" shall mean the lesser of the property's (A) full cash value, or (B) factored base year value or its factored base year value as adjusted pursuant to Subdivision (c) of Section 70.
(j) The Assessor-Recorder may apply Chapter 3.5 (commencing with Section 75) of Part 0.5 in implementing this Section, to the extent that chapter is consistent with this Section.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 4-06, File No. 051559, 1/20/2006)
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