BILL ANALYSIS Ó
SENATE GOVERNANCE & FINANCE COMMITTEE
Senator Lois Wolk, Chair
BILL NO: AB 546 HEARING: 6/5/13
AUTHOR: Stone FISCAL: No
VERSION: 3/19/13 TAX LEVY: No
CONSULTANT: Austin
SANTA CRUZ COUNTY'S AUDITOR-CONTROLLER & TREASURER-TAX
COLLECTOR
Authorizes the Santa Cruz County Board of Supervisors to
consolidate the duties of the Auditor-Controller and
Treasurer-Tax Collector.
Background and Existing Law
State law recognizes 22 county officers, not including
county supervisors, and allows county boards of supervisors
to consolidate many specified offices through ordinances.
The California Constitution gives counties authority to
adopt a charter that permits office consolidation (Article
XI, Section 3). State law allows counties to consolidate
the offices and functions of treasurers and auditors under
the elected or appointed office of director of finance,
with voters' approval.
The Santa Cruz Auditor-Controller acts as the chief fiscal
officer for the County of Santa Cruz and maintains 900
different funds for monies deposited into the County
treasury. These funds represent assets belonging to the
county, cities, state and federal agencies, special
districts under the Board of Supervisors, autonomous
special districts, school districts, and community
colleges.
The Santa Cruz Treasurer-Tax Collector collects more than
$217 million dollars in county, city, school, and special
district taxes, processes any replicated payments and
taxpayer inquiries, maintains files on the tax payment
status of 93,000 parcels.
The Legislature has authorized county supervisors in
AB 546 -- 3/19/13 -- Page 2
Mendocino, Sonoma, Trinity, and Tulare counties to
consolidate the offices of Auditor-Controller and
Treasurer-Tax Collector into a combined elected office of
Auditor-Controller-Treasurer-Tax Collector by ordinance,
without voter approval (AB 1318, Evans, 2005; SB 144,
Senate Local Government Committee, 2007; SB 567, Aanestad,
2008).
The Santa Cruz Board of Supervisors wants the same
authority to consolidate its Auditor-Controller and
Treasurer-Tax Collector offices that state law grants to
Mendocino, Sonoma, Trinity, and Tulare counties.
Proposed Law
Assembly Bill 546 authorizes Santa Cruz County's Board of
Supervisors to consolidate by ordinances the offices of
Auditor-Controller and Treasurer-Tax Collector into the
elected office of Auditor-Controller-Treasurer-Tax
Collector.
State Revenue Impact
No estimate.
Comments
1. Purpose of the bill . Santa Cruz County faces
significant fiscal challenges following the recent economic
downturn. The Santa Cruz County Board of Supervisors is
looking for ways to better serve their county, be
efficient, and save money. One way to reduce costs is to
consolidate offices by adding Santa Cruz to the list of
other counties who have this authority. Dillon's Rule
holds that local governments have only the powers that
state law gives them. When local officials discover that
state laws don't fit their particular situations, they ask
legislators for statutory amendments. AB 546 adds Santa
Cruz to the list counties who can consolidate offices
without voter approval, adapts state laws to fit local
needs and saves Santa Cruz County money.
2. Who should decide ? By adopting a county charter, local
AB 546 -- 3/19/13 -- Page 3
voters can empower country supervisors to consolidate
county offices without asking the Legislature to act.
Alternatively, state law already allows voters to approve
the creation of a consolidated Director of Finance office.
Rather than pursue legislation, the Board of Supervisors
could put a measure on the ballot or approve the creation
of a Director of Finance office, with voter approval. The
Committee may wish to consider whether Santa Cruz County
voters should get to decide to consolidate the duties of
the offices of Auditor-Controller and Treasurer-Tax
Collector for Santa Cruz County.
Support and Opposition (5/30/13)
Support : Santa Cruz County Board of Supervisors,
California State Association of Counties
Opposition : Unknown.