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No later than the second Monday of each month, the Assessor/Recorder shall: (1) compile a list of all of the real properties for which the Assessor's staff enrolled a reduced assessment in the previous month pursuant to Revenue and Taxation Code § 51(a)(2), commonly referred to as "Proposition 8"; and (2) post that list on the Assessor/Recorder's website. The list shall identify each property by parcel number, street address, and assessee's name and, for each property, shall indicate the roll year of the value reduction, the dollar amount of the reduction, the enrolled values for land and improvements before and after the reduction, and whether the Assessor's staff granted or the Assessment Appeals Board ordered the reduction. This requirement shall apply to both assessment reductions made by the Assessor's staff and reductions ordered by the Assessment Appeals Board.
(Added by Ord. 110-08, File No. 080527, App. 6/30/2008)
The duty of collecting unsecured property taxes shall be transferred from the Assessor-Recorder to the Tax Collector as of the effective date of this amendment and annually thereafter shall be transferred from the Assessor-Recorder to the Tax Collector on the first Monday of March of each year. The Tax Collector shall continue to collect such taxes from and after the first Monday of March of each year thereafter until and unless ordered to discontinue the collection thereafter by the Controller upon granting an application for discharge from accountability filed by the Tax Collector under Section 10.2(d) of this Article I.
(Amended by Ord. 217-66, App. 8/26/66; Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020)
The provisions of Chapter 2.1, Sections 2700 to 2707, of the Revenue and Taxation Code of the State are hereby made applicable to the City and County. The Assessor-Recorder, the Tax Collector and the Controller are hereby directed to proceed in the collection of secured personal property taxes in accordance with the provisions of such chapter.
(Resolution No. 6714(1939); amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) At the time that the Tax Collector files a copy of the published delinquent list with the County Recorder under California Revenue and Taxation Code Section 3374, the Tax Collector shall transmit that list to the Mayor’s Office of Housing and Community Development (MOHCD) or its successor agency for the purpose of facilitating access to any MOHCD program that could assist assessees or property owners, as applicable, to resolve tax delinquencies prior to any sale for nonpayment of taxes. For each property on the delinquent list transmitted to MOHCD, the Tax Collector shall provide the last known mailing address of the assessee as shown in the records of the Tax Collector, and any class or use code information for the property in the Tax Collector’s possession.
(b) At the time that the Tax Collector notifies the Board of Supervisors of the Tax Collector’s intent to make a sale of tax-defaulted properties under California Revenue and Taxation Code Section 3698, the Tax Collector shall provide the Board of Supervisors with a report summarizing the Tax Collector’s referrals of those properties to other City departments, state or federal agencies, nonprofit organizations, and other organizations or programs for the purpose of resolving tax delinquencies prior to sale for nonpayment of taxes. The report the Tax Collector provides under this Section 10.4(b) shall not include any information that identifies a specific property or person.
(c) Nothing in this Section 10.4 confers any rights on assessees, property owners, tenants, or any other person. The failure of the Tax Collector to transmit to MOHCD the published delinquent list or information about any property on that list as required in Section 10.4(a), MOHCD’s use of or failure to use the published delinquent list and information about any property on that list, and the failure of the Tax Collector to transmit to the Board of Supervisors the report required in Section 10.4(b), shall have no impact on the validity of any tax delinquency, the sale of any property for delinquent taxes, or any other right or obligation related to property taxes or otherwise.
(Added by Ord. 218-22, File No. 220758, App. 11/4/2022, Eff. 12/5/2022)
(Former Sec. 10.4 added by Ord. 101-81, App. 3/3/81; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
In accordance with California Revenue and Taxation Code Section 3691(a)(1)(C), the Board of Supervisors elects to have the five-year time period described in California Revenue and Taxation Code Section 3691(a)(1)(A) apply to tax-defaulted nonresidential commercial property.
(Added by Ord. 37-23, File No. 221187, App. 3/24/2023, Eff. 4/24/2023)
(Former Sec. 10.4-1 repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Under California Revenue and Taxation Code Section 2610.5, the Board of Supervisors authorizes the Tax Collector to establish specific procedures for the consideration of delinquent property tax penalty cancellations.
(b) The procedures established under Section 10.5(a) shall require the Tax Collector to cancel delinquent property tax penalties if the assessee or fee owner demonstrates to the Tax Collector that the delinquency was due to the City’s failure to send a notice of taxes to the owner of property acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due.
(Added by Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)
(Former Sec. 10.5 added by Resolution No. 2141(C.S.); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
The Controller shall audit the accounts, operations, and activities of all boards, commissions, officers, and departments of the City and County charged in any manner with the custody, collection, or disbursement of funds, as provided by Section 3.105 of the Charter. The Controller shall monitor the level and effectiveness of services rendered by the City and County as provided in the Charter and shall also make all investigations and reports provided for by ordinance.
(Bill No. 424, Ord. No. 9.0621(C.S) Sec. 1; amended by Ord. 55-24, File No. 230973, App. 3/22/2024, Eff. 4/22/2024)
(a) By November 1, 2024, the Controller shall adopt Citywide standards that departments must comply with when contracting with nonprofit organizations. The standards shall include requirements that contracts with nonprofit organizations include performance measures; guidance for how departments should engage contractors in the development and monitoring of such measures; regular financial and performance reporting requirements applicable to nonprofits; standard reporting timeframes and expected elements for ongoing departmental monitoring of nonprofits; a process departments must follow when entering into and managing their contracts with nonprofits and reporting monitoring results to the Controller; and recommendations for departments with the goal of making it easier for nonprofits to do business with the City. The Controller shall have discretion to revise these standards as the Controller deems necessary to achieve the goals of standardizing and ensuring adequate Citywide programmatic and performance monitoring of nonprofit organizations and clarifying departments’ obligation to appropriately monitor their contracts with nonprofits.
(b) The Controller shall be responsible for administering a Citywide nonprofit contractor corrective action policy to ensure compliance with City funding requirements, accountability, and reliable service delivery. By November 1, 2024, the Controller shall engage with City departments and nonprofit contractors in a review of current standards for corrective action and issue a Citywide policy that establishes clear procedures for identifying areas of concern or poor performance by nonprofit contractors. The policy may include, among other things, specific procedures for identifying nonprofit contractors in need of technical assistance, multi-departmental coordination, and/or escalation protocols including but not limited to audits of nonprofit performance or financial practices.
(c) By November 1, 2024, the Controller shall complete a review of the publicly available information the City has about its nonprofit contracted services, including spending, performance, and types of services provided. At the conclusion of the review, the Controller shall issue a report to the Mayor and the Board of Supervisors recommending any policy changes that the Controller concludes would improve public access to this information in the future. Concurrent with the November 1, 2024 report, the Controller shall publish a directory webpage documenting where and how to access existing public information about nonprofit contracted services. The Controller shall maintain and update this directory webpage as additional public information is made transparent through the recommendations in the report, including information gathered by the Controller through the annual review required in subsection (d) below.
(d) Each fiscal year, beginning with Fiscal Year 2025-2026, the Controller shall conduct a review of department compliance with the Controller’s established contract monitoring standards and shall submit a report summarizing the review to the Mayor and the Board of Supervisors. The Controller may limit the annual review to specific departments, service areas, or contracts as the Controller deems appropriate to achieve the goal of ensuring adequate Citywide programmatic and performance monitoring of nonprofit organizations.
(e) Starting with Fiscal Year 2024-2025, nonprofit organizations that received a total of at least $750,000 in funding from the City in a fiscal year must submit to the City an audited balance sheet and the related statement of income and cash flows for that fiscal year within six months after the end of the fiscal year, certified by an independent accounting firm as accurately presenting the financial position of the organization. The Controller shall establish procedures and deadlines for submission of such audit materials to the City and distribution of such audit materials to City departments, provided that March 31, 2026 shall be the deadline for the submission of the audit materials for Fiscal Year 2024-2025. This subsection (e) does not limit the authority of the City, through the Controller or any other part of City government, as otherwise authorized by law, to conduct a fiscal review or require alternate documents demonstrating sound financial controls in the absence of an audit, including for nonprofit organizations receiving less than a total of $750,000 from the City within a fiscal year.
(f) The Controller shall publicly issue on its website a draft version of any proposed policy, standard, or guidance required in subsections (a), (b), and (e) of this Section 10.6-1, and shall provide an opportunity for members of the public to review and provide written comments about the draft for at least 15 days prior to final adoption. In the public review process, the Controller shall make good-faith efforts to ensure community involvement and racial equity in its outreach efforts. Outreach and engagement for public review shall include engaging organizations, regardless of size, with a focus on fostering the growth of new, smaller institutions reflecting the experiences of historically underserved communities, including but not limited to African American communities, Asian American communities, disabled communities, Latinx communities, LGBTQIA+ communities, Native American communities, Pacific Islander communities, and women.
(Added by Ord. 55-24, File No. 230973, App. 3/22/2024, Eff. 4/22/2024)
(Former Sec. 10.6-1 added by Ord. 175-71, App. 7/8/71; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
The department, board, or commission that has management and control of, or jurisdiction over, any leased property is responsible for ensuring that all tenants are paying the correct rent to the City. The Controller is hereby authorized to audit departments to ensure that they are adequately managing their leases. The cost of such audits shall be borne by the respective department, board, or commission.
Pursuant to Section 3.105 of the Charter, the Controller is authorized and directed to conduct audits, at regular intervals, of all leases of city-owned real property where rent of $500,000 or more a year is to be paid to the City. Any department board, or commission may elect to have audits conducted or contracted to be conducted by the Controller. The cost of each such audit shall be borne by the department, board or commission that has management and control of, or jurisdiction over, the leased real property. Within 30 days after the completion of each such audit, the Controller shall file reports of the audit with the Mayor and the Board of Supervisors and shall deliver a copy of the report to the department, board or commission that has management and control of, or jurisdiction over, the leased real property. The department, board or commission shall take corrective action to comply with the audit recommendations and shall report to the Controller on the action taken within 45 days of the receipt of the audit report and at the end of each six months thereafter until the matters disclosed by the audit have been resolved.
(Added by Ord. 323-86, App. 8/8/86; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 166-13, File No. 130541, App. 8/2/2013, Eff. 9/1/2013)
Under authority of Charter Section 3.303 and Sections 26920, 26921 and 26923 of the Government Code of the State of California, the Board of Supervisors, by a four-fifths vote, hereby directs that the Controller of the City and County of San Francisco shall perform an audit of all accounts of money coming into the hands of the Treasurer and express an opinion attesting to the accuracy of the treasury records relative to the amount and type of assets in the treasury at least once each quarter, or more frequently at the Controller's discretion.
(Added by Ord. 6-90, App. 1/5/90)
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