SEC. 10.43-1.5. PROCEDURE ON APPLICATION FOR REFUND OF FEES - DISAPPROVED BY CONTROLLER; CLAIMANT TO BE NOTIFIED.

   When in the Controller's opinion, such claim is not legal, or if all proceedings required incidental to such payment have not been followed, the Controller shall withhold approval and shall return the claim to the department, board or commission concerned with a statement of his or her action thereon and reason therefor. The head of the department, board or commission, upon receipt of the same, must notify the claimant in writing of the fact of the Controller's action and the reason therefor.

(Added by Ord. 109-61, App. 5/18/61)

SEC. 10.43-1.6. PROCEDURE ON APPLICATION FOR REFUND OF FEES - EXCEPTIONS.

   This Article shall not apply to claim for refund of money paid or deposited by reason of property taxes, real estate taxes, improvement taxes, personal property taxes, hotel taxes, parking taxes, business taxes, special taxes, special assessment district levies, or any other tax imposed or collected by the City and County.

(Added by Ord. 109-61, App. 5/18/61; Ord. 315-00, File No. 001910, App. 12/28/2000)

Sec. 10.43-1.7.

(Added by Ord. 109-61, App. 5/18/61; repealed by Ord. 315-00, File No. 001910, App. 12/28/2000)

Sec. 10.43-5.

(Added by Ord. 619-59, App. 12/1/59; amended by Ord. 278-96, App. 7/3/96; amended and renumbered as Sec. 4.23 by Ord. 315-00, File No. 001910, App. 12/28/2000)

ARTICLE VII: DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS

 

Sec. 10.44.	Deposit with Treasurer; Separate Account in General Fund.
Sec. 10.45.	Credit and Transfer of Identified Funds.
Sec. 10.46.	Escheat of Funds Unidentified for Three Years.

 

SEC. 10.44. DEPOSIT WITH TREASURER; SEPARATE ACCOUNT IN GENERAL FUND.

   All unidentified tax collections shall be deposited by the Tax Collector with the Treasurer and the Controller shall maintain a separate accounting thereof within the General Fund.

(Ord. No. 525(1939), Sec. 1)

SEC. 10.45. CREDIT AND TRANSFER OF IDENTIFIED FUNDS.

   Whenever the identity of a tax collection deposited as provided by the preceding Section is established, the proper account shall be credited and the Controller is hereby authorized to make the necessary transfer of funds.

(Ord. No. 525(1939), Sec. 2)

SEC. 10.46. ESCHEAT OF FUNDS UNIDENTIFIED FOR THREE YEARS.

   All tax collections remaining unidentified for a period of 3 years shall escheat to the City and County in accordance with the provisions of Sections 50050 to 50053 of Government Code, State of California.

(Ord. No. 525(1939), Sec. 4; amended by Ord. 298-00, File No. 001804, App. 12/22/2000)

ARTICLE VIII: FISCAL AGENT FOR BOND PAYMENTS IN NEW YORK

 

Sec. 10.47.	Appointment of Fiscal Agent.
Sec. 10.48.	Payment of Agent.
Sec. 10.49.	Procedure for Payment; Agent's Bond.
Sec. 10.49-1.	Payment of Lost or Destroyed Bond Coupons.
Sec. 10.49-2.	Indemnity Agreement and Account to be Charged.
Sec. 10.49-5.	Clearing House Representative.

 

SEC. 10.47. APPOINTMENT OF FISCAL AGENT.

   The Treasurer of the City and County may appoint a fiscal agent or agents to serve the City and County of San Francisco for the purpose of paying and providing for the payment in the City of New York of the principal and interest due and to become due upon the outstanding bonds heretofore or hereafter issued by the City and County.

(Ord. No. 1184(1939), Sec. 1; amended by Ord. 333-00, File No. 002020, App. 12/28/2000)

SEC. 10.48. PAYMENT OF AGENT.

   A fiscal agent appointed by the Treasurer shall be reimbursed for payment of bonds and coupons in accordance with a fee schedule to be established by the Treasurer of the City and County and approved by the Controller of said City and County. Said Treasurer is hereby authorized and empowered to establish said fee schedule, a copy of which shall be filed with the Board of Supervisors. The Treasurer shall immediately advise the Board of Supervisors in writing of any change in said fee schedule.

(Amended by Ord. 244-68, App. 8/17/68; Ord. 333-00, File No. 002020, App. 12/28/2000)