Tax collection.

Existing law requires a county treasurer, whether elected or appointed, to complete a valid continuing course of study, on or before June 30 of each 2-year period, and to provide certification of completion of that course to the Controller. The continuing education program is required to consist of, at a minimum, 24 hours or an equivalent amount of continuing education units within the discipline of treasury management, public finance, public administration, governmental accounting, or directly related subjects, as specified. This bill would additionally require the continuing education course to include tax collection in the continuing education disciplines described above. Existing law requires a tax collector to publish notice of due and delinquency dates, penalties, and payment options, on or before the day when taxes are payable to the tax collector. Existing law also requires a tax collector to publish notice of an impending default, power and intent of collector, an affidavit of collector, a delinquent list, and an intended sale. Existing law requires the notices to be published in a newspaper, as specified. This bill would allow the board of supervisors to pass a resolution allowing the tax collector to post notices on the tax collector's regularly maintained Internet Web site, provided that the tax collector also publishes in a newspaper, as specified, a shortened publication stating the tax collector's general Internet Web site, the specific Internet address at which the notice may be viewed, and the location of public access computer terminals that may be used to view the notice. Existing property tax law requires the payment of interest on property tax refunds at the greater of 3% per annum or the county pool apportioned rate. This bill would eliminate the requirement of the payment of interest on those refunds at 3% per annum and would instead require payment at the county pool apportioned rate, as specified.