Local government: administration.

(1) Existing law prescribes the instruments in, and criteria by which, a local agency, as defined, may invest and deposit its funds, including its surplus funds, and requires the depository to bear the expenses of transportation of money to and from the depository, except as specified. Existing law also authorizes a local agency treasurer to enter into a contract with a depository for services that the treasurer judges to be to the public's advantage. This bill would require the treasurer to secure, by separate agreement or contract, services for the transportation of money to and from the depository if, pursuant to a contract between the treasurer and the depository, the depository is not required to bear the expense of those services. The bill would additionally specify the terms that may be included in a separate agreement or contract for those purposes. (2) Existing property tax law authorizes a county, when authorized by a resolution of the board of supervisors, to establish a cash difference fund to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost, or interest that is due and owing to the county when a difference of $10 or less exists, as specified. Existing property tax law requires a tax collector to send notice of overpayment to a taxpayer when the amount of taxes paid on a property exceeds the amount due by more than $10. Existing property tax law authorizes a tax collector in a county that has adopted a specified alternative procedure for the distribution and collection of ad valorem property taxes to accept payments from a taxpayer within $10 of the tax due as payment in full for a deficiency in the payment of secured or unsecured taxes. Existing property tax law authorizes a county tax collector or a county auditor to provide a refund for taxes paid, within 4 years after the date of payment, if the amount paid exceeds the amount due on a property by more than $10, or if a claim for refund is made under penalty of perjury and is for an amount less than $10. This bill would increase the amount from $10 to $20 for each of these provisions. (3) Existing property tax law attaches, as a lien against property, taxes that are owed on that property. Existing law generally declares in default the taxes, assessments, and penalties on real property if those charges are not paid by a specified time. Existing law requires the tax collector to attempt to sell property that has become tax defaulted 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted, as specified. Existing law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, in proportion to that person's interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collector's deed to the purchaser. This bill would require the claim to be postmarked on or before the one-year expiration date to be considered timely.