* Editor’s note: The following ordinance provisions comprised Chapter 2.52 before its entire amendment by Ord. 84-0050: Ord. 4099 Art. III §§ 20901--20905; Ord. 11358; Ord. 11717; Ord. 82-0009; Ord. 82-0226 § 1, 1982; Ord. 83-0056. While these regulations remain in effect, they have been omitted from history notes.

There is created a department of the county of Los Angeles, which shall be known as the “treasurer-tax collector,” hereafter referred to in this chapter as the “department.” (Ord. 84-0050 § 1 (part), 1984.)

There is continued a department of the county of Los Angeles known as the “department of the treasurer-tax collector” (hereinafter referred to in this chapter as “department”). The department of public administrator is hereby merged into the department of treasurer-tax collector and the position of treasurer-tax collector is hereby continued. (Ord. 87-0162 § 2 (part), 1987.)

Whenever in any board order or resolution, ordinance, contract, or document, any reference is made to the public administrator or to the department of public administrator or public administration, such reference shall be deemed to mean the treasurer-tax collector or the department of treasurer-tax collector, respectively. (Ord. 87-0162 § 2 (part), 1987.)

The department shall be under the direction and management of the treasurer-tax collector, hereafter referred to in this chapter as the “treasurer,” who shall be appointed by the board. The treasurer shall appoint all employees of the department. (Ord. 84-0050 § 1 (part), 1984.)

A. The board of supervisors hereby delegates to the treasurer the authority to invest and reinvest the funds of the county and the funds of other depositors in the county treasury pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5 of the Government Code.
B. Annually the treasurer shall prepare an investment policy which includes all of the following:
1. A list of securities or other instruments in which the county treasury may invest, according to law, including the maximum allowable percentage by type of security;
2. The maximum term of any security purchased by the county treasury;
3. The criteria for selecting security brokers and dealers from, to, or through whom the county treasury may purchase or sell securities or other instruments. The criteria shall prohibit the selection of any broker, brokerage, dealer, or securities firm that has, within any consecutive 48-month period following January 1, 1996, made a political contribution in an amount exceeding the limitations contained in Rule G-37 of the Municipal Securities Rulemaking Board, to any member of the board of supervisors, or any candidate for those offices;
4. Limits on the receipt of honoraria, gifts, and gratuities from advisors, brokers, dealers, bankers, or other persons with whom the county treasury conducts business. Such limits may be in addition to any other limits set by the county, by state law, or by the Fair Political Practices Commission;
5. A requirement that the treasurer provide the county treasury oversight committee with an investment report as required by the board of supervisors;
6. The manner of calculating and apportioning the costs, authorized by Section 27013 of the Government Code, of investing, depositing, banking, auditing, reporting, or otherwise handling or managing funds;
7. The terms and conditions under which local agencies and other entities that are not required to deposit their funds in the county treasury may deposit funds for investment purposes;
8. Criteria for considering requests to withdraw funds from the county treasury. The criteria shall include an assessment of the effect of a proposed withdrawal on the stability and predictability of the investments in the county treasury. (Ord. 96-0007 § 1, 1996.)

The duties of the treasurer are prescribed in the Government Code, Sections 27000 through 27121. The duties of the tax collector are outlined in the Government Code, Sections 27400 through 27401 and in the Revenue and Taxation Code, Section 2602. The duties of the public administrator are described in the Probate Code, Sections 1140 through 1155, and in the Government Code, Sections 27440 through 27443.5. (Ord. 87-0162 § 3, 1987: Ord. 84-0050 § 1 (part), 1984.)

Under the direction and supervision of the board and subject to its direction, the additional duties of the treasurer shall be as follows:
A. To provide centralized collection services for delinquent accounts receivable to all county departments except for the department of health services. The director of the department of health services shall provide collection services for delinquent accounts receivable arising from the provision of medical care in county medical and health facilities as set forth in Section 2.76.045;
B. To develop and maintain centralized billing and collection systems for county departments and functions except for the department of health services. The director of the department of health services shall develop and maintain a billing and collection system as to delinquent accounts receivable arising from the provision of medical care in county medical and health facilities as set forth in Section 2.76.045;
C. To develop a uniform collection program and make recommendations to the board of supervisors for the consolidation of the collection functions of the various county departments, the Superior Court and municipal courts, and other districts or entities into one centralized activity designed to maximize the utilization of personnel, intensify collection efforts, and eliminate redundant and nonproductive activities;
D. To monitor, collect and provide cash management controls on all revenue due the county for state and federal grant and subvention programs, and contract city services;
E. To work with county departments and the chief administrative office to ensure that all potential revenue areas are considered; and to develop appropriate systems to handle county revenue collections;
F. To develop a centralized and automated recordkeeping system for delinquent accounts, except for delinquent accounts arising from the provision of medical care in county medical and health facilities, which authority shall vest in the director of the department of health services pursuant to Section 2.76.045;
G. In cooperation with the chief administrative office and auditor-controller, to develop, communicate and monitor cash management policies and remittance processing systems for all county departments, as they relate to the timely deposit of funds into the county treasury pool;
H. With assistance of the auditor-controller, to inspect, review and appraise the handling of cash deposits by all county departments and to determine county departments’ compliance with cash management policy, applicable laws, regulations and activities;
I. To work with county operating departments to revise and update their cash management and collections procedures and assure that all revenue due the county is billed and collected and to determine and approve all acceptable media of payment for any obligation owing to the county; this shall include monitoring of departmental cash management, billing and collection activities to assure compliance with cash management, billing and collection policy, applicable laws and regulations;
J. To suspend collection efforts on delinquent accounts which he deems to be uncollectible, except for tax and license accounts;
K. To write off delinquent accounts deemed uncollectible, within board-approved guidelines, except for tax and license accounts;
L. To reduce the amount of liability of accounts by the greater of:
(i) $15,000; or
(ii) $75,000, or 50% of the account balance, whichever is less, when necessary to facilitate their collection, except for tax and license accounts and those accounts specified in Section 2.76.046;
M. To establish payment plans as necessary to effect collection of accounts, except for accounts arising from the provision of medical care in county medical and health facilities, which authority shall vest in the director of the department of health services pursuant to Section 2.76.045 and Section 2.76.046, and tax and license accounts;
N. To represent the county in small claims court in collection cases falling within the jurisdiction of said court, except for small claims collection cases arising from the provision of medical care in county medical and health facilities, which authority shall vest in the director of the department of health services pursuant to Section 2.76.045. Nothing in this subsection N shall prevent any other county officer from representing the county in small claims court when so directed by the board;
O. To reduce claims by an amount equal to the current monetary jurisdiction of the small claims court when necessary to facilitate small claims actions, except for small claims actions arising from the provision of medical care in county medical and health facilities, which authority shall vest with the director of the department of health services pursuant to Section 2.76.045;
P. To identify new or expandable sources of county revenue and make recommendations to the board regarding the same;
Q. To make recommendations to the board on all matters pertaining to billing, collection and revenue-producing systems;
R. To keep the chief administrative officer, auditor-controller, and all other departments or entities continually advised regarding the design and operation of systems affecting them;
S. To conduct such other activities as may be required to implement billing, cash management, collection and revenue-producing programs as authorized by the board;
T. To coordinate activities of other county officers, as approved by the board, and as may be required to accomplish the duties set forth in this section;
U. The treasurer shall have the discretion to accept accounts referred from the director of the department of health services for collection or compromise pursuant to Section 2.76.045 or Section 2.76.046;
V. Nothing in this Section 2.52.040 shall be construed as divesting the treasurer of authority to continue any delinquent account collection activities begun on delinquent accounts arising from the provision of medical care in county medical and health facilities prior to the effective date of this ordinance. (Ord. 2006-0027 § 1, 2006: Ord. 2002-0004 § 1, 2002: Ord. 2001-0030 § 1, 2001: Ord. 85-0201 § 1, 1985; Ord. 84-0050 § 1 (part), 1984.)

A. No person shall be eligible for appointment to the office of county treasurer-tax collector on or after January 1, 1998, unless that person meets at least one of the following criteria:
1. The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.
2. The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
3. The person possesses a valid certificate issued by the California State Board of Accounting pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.
4. The person possesses a valid charter issued by the Institute of Chartered Financial Analysts, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
5. The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated as a Certified Cash Manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.
B. Any duly appointed county officer serving as treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this subsection B, and shall, on or before June 30th of each two-year period, render to the State Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 24 hours, or an equivalent amount of continuing education units within the discipline of treasury management or public finance or both, offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this subsection B. The wilful or negligent failure of any county officer serving in the capacity of county treasurer-tax collector to comply with the requirements of this subsection B shall be deemed a violation of Section 27000.9 of the Government Code. (Ord. 96-0007 § 2, 1996.)

Pursuant to Section 278, Welfare and Institutions Code, the treasurer is hereby designated as court trustee to perform the functions of the probation officer with reference to payments for the support of dependents as authorized by paragraphs (a), (b), (d) and (f) of Section 276 Welfare and Institutions Code, and as required by Sections 1685 to 1687, inclusive, of the Code of Civil Procedure. The probation officer shall retain all other functions under Section 276, Welfare and Institutions Code, when money is payable by, to or on behalf of:
A. Probationers or court wards; or
B. Any other person who has been placed under the supervision of the probation officer for the purpose of rehabilitation; or
C. Any other person as a court of competent jurisdiction may order. (Ord. 84-0050 § 1 (part), 1984.)

A. Pursuant to Section 279, Welfare and Institutions Code, in order to defray the cost of service of the court trustee, there is imposed upon all payments made through the court trustee, a service charge of two percent of the amount collected in addition to payments made under subdivisions (a), (c), (d) or (f) of Section 276 Welfare and Institutions Code.
B. The service charge imposed in relation to payments under subdivision (c) of Section 276, shall be imposed only for payments made by probationers, and the service charge imposed in relation to payments made under subdivision (f) of Section 276 shall be imposed only for cases similar to those listed in subdivisions (a), (c), or (d) of that section.
C. The treasurer, as court trustee, shall collect said two percent charge and deposit such funds in the general fund of the county. (Ord. 84-0050 § 1 (part), 1984.)

A. Penal Code Section 1203.1(c), relating to the payment of incarceration costs is operative in the county of Los Angeles.
B. The determination of the average per-day costs of incarceration in the county jail shall be determined and reviewed annually as provided in Section 2.10.063 of this code.
C. The treasurer is designated as the county officer responsible for collection of moneys ordered by the courts pursuant to Section 1203.1(c) of the Penal Code. D. The treasurer shall make inquiry into the ability of defendants to pay all or a portion of costs of incarceration, develop payment schedules, receive payments, and deposit the funds within the county treasury. (Ord. 90-0122 § 1, 1990: Ord. 84-0050 § 1 (part), 1984.)

A. The treasurer and tax collector shall develop policies and procedures for, and undertake collection efforts, including initiating litigation as appropriate, with respect to expenses incurred in any appropriate emergency response by the county, or any agency thereof, against any person who is made liable for such costs, pursuant to Government Code Sections 53150 through 53158.
B. The treasurer and tax collector may prescribe classes of accidents for which collection efforts shall not be undertaken. The treasurer and tax collector may take any action with respect to the collection of expenses under this section as is authorized with respect to a delinquent account.
C. The treasurer and tax collector, in coordination with county departments involved in emergency responses, shall develop forms for reporting emergency response expenses for particular incidents. County officers and departments which incur emergency responses shall cooperate with the treasurer and tax collector in reporting such expenses for collection under this section. (Ord. 87-0190 § 1, 1987.)

A. The treasurer is designated as the county officer responsible for collection from any defendant convicted of violating Vehicle Code Section 23152 or 23153 the fee for the presentence investigation conducted by the department of health services.
B. The department of health services shall make inquiry into the defendant’s monthly income and value of assets, and the treasurer shall collect a fee based on such inquiry as follows:

(Ord. 84-0050 § 1 (part), 1984.)

There shall be a fee of $50.00, authorized pursuant to Section 2509.1 of the Revenue and Taxation Code, to process any check returned unpaid, or any other returned negotiable paper, submitted to the treasurer-tax collector for the payment of secured property taxes. The fee may be added to the property tax bill and may become part of the underlying obligation. (Ord. 2001-0112 § 1, 2001: Ord. 91-0073 § 1, 1991.)

There shall be a fee of $10.50, authorized pursuant to Section 2511.1 of the Revenue and Taxation Code, to process any dishonored credit card draft returned unpaid which was submitted to the treasurer-tax collector for the payment of property taxes. The fee may be added to the property tax bill and may become part of the underlying obligation. (Ord. 98-0072 § 1, 1998.)