OFFICE OF THE
AUDITOR-CONTROLLER
SAN JOAQUIN COUNTY
ASSISTANT AUDITOR-CONTROLLER
Jeffery M. Woltkamp, CPA
CHIEF DEPUTIES
Tod Hill-Accounting
Janice McCutcheon, CPA-Internal Audit
Lori Rolleri -Payroll
Stanley Lawrence-Property Tax
MEMORANDUM
DATE: March 23, 2022
TO: All Taxing Districts Placing Direct Charges
SUBJECT: Fiscal Year 2022-23 Direct Assessment Processing Instructions For your District's direct charges to be added to the fiscal year 2022/23 tax bills, your District will need to submit the necessary information to our office no later than August 10, 2022. The following items must be received by our office to begin processing:
1. Submit data to be applied to the Secured Tax Roll via e-mail or CD.
2. The file must be in comma or tab delimited text format. Each line must contain the 12- digit assessment number, assessment amount using decimals but no commas, and the 5- digit tax code. (Please refer to record layout sample)
3. A copy of the resolution or ordinance of your governing body approving the assessment must accompany your data. Any assessment sent without a signed resolution or ordinance will be returned, without exception. The resolution or ordinance must state the following:
a. The assessment is in compliance with all laws pertaining to the levy of the particular assessment. The specific code section must be cited.
b. The assessment is levied without regard to property valuation. c. The purpose of the assessment.
4. Provide completed and signed Certification of Assessment. 44 N. San Joaquin Street, Suite 550, Stockton, California 95202 Main (209) 468-3925, Main FAX (209) 468-3681 - Payroll (209) 468-3928, Payroll FAX (209) 468-0408 www.sjgov.org/auditor/
ATTACHMENT 3
5. Provide completed and signed San Joaquin County Special Assessment Charge Agreement between the county and the taxing district (Government Code Section 29304).
6. Complete and provide Direct Assessment Information Sheet.
7. Please contact us immediately if you cannot meet this deadline.
8. All taxing district assessment files and correspondence should be e-mailed to aud itorproptax@sj gov .org
If you have any questions, please contact me at (209) 953-1181 or [email protected] Sincerely,
Jeffery M. Woltkamp, CPA
Assistant Auditor-Controller
11 Vanny Atkins
Accounting Technician II
Enclosures (6)
Certification of Assessment
Special Assessment Charge Agreement
Direct Assessment Apportionment
Direct Charge Information
Record Layout Samples
New Taxing Districts Required Document
44 N. San Joaquin Street, Suite 550, Stockton, California 95202 Main (209) 468-3925, Main FAX (209) 468-3681 - Payroll (209) 468-3928, Payroll FAX (209) 468-0408 www.sjgov.org/auditor/
ATTACHMENT 3