Property taxation: fee: preparation of certificate.

Existing law requires the assessor, tax collector, and auditor to charge and collect a $1 fee for preparing specified documents, including, among others, a certificate of payment showing taxes paid. This bill would instead require the assessor, tax collector, or auditor to charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid. This bill would require the board of supervisors of the county to establish the fee subject to specified requirements.