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Direct Charge Information for Districts

Contact the Property Tax Division by phone (530) 621-5470, ext. 4 or email AuditorPropertyTaxDivision@edcgov.us

Letters & Notices

AB 2109 New Reporting Requirements to State for Districts with Special Taxes, dated 12/8/2014

AB 2109 New Reporting Requirements to State for Districts with Special Taxes, dated 12/8/2014(PDF, 168KB)

Special Taxes & Bond Accountability Act - Compilation of Who Reported 2014/15, dated 12/8/2014

Special Taxes & Bond Accountability Act - Compilation of Who Reported 2014/15, dated 12/8/2014(PDF, 176KB)

Bill Separation Process - for Districts Collecting Tax Bill Levies Directly from the Taxpayer, dated 10/31/2014

Bill Separation Process - for Districts Collecting Tax Bill Levies Directly from the Taxpayer, dated 10/31/2014(PDF, 180KB)

Statewide Legal Decision Regarding "Uniformity" of Special Taxes, dated 5/1/2014

Statewide Legal Decision Regarding "Uniformity" of Special Taxes, dated 5/1/2014(PDF, 22KB)

Forms (Fillable PDF)

Governing Authorization certification Form

Proposition 218 Certification Form

Local Agency Special Tax and Bond Accountability Act - Response Form

Secured/Unsecured Tax Roll Certification Form

Direct Charge Information Sheet Form

Annual Certification of Levy and Data Submission Form

Consultant Authorization Form

Direct Charge Levy - Error Correction Form

Direct Charge Levy - Error Correction Form(PDF, 162KB)

ParcelQuest Group Order Form (Lien Date Secured Assessment Roll Plus Other Assessor Data)

ParcelQuest Group Order Form (Lien Date Secured Assessment Roll Plus Other Assessor Data)(PDF, 185KB)

Links & Lookups

Parcels Split/Combined by Tax Code for Those Levied on Tax Bills (as of date shown on report)

Parcels Split/Combined (as of date shown on report)

Cost Recovery Amounts Schedule

Cost Recovery Amounts Schedule(PDF, 235KB)

Property Tax Ledgers and Accounts Receivable Details

APNs Added to Tax Role After July 1

Exhibits (referred to by other items from this page)

1 - Direct Charge Data Upload Format(PDF, 161KB)
2 - Sample of Direct Charge Enrollment Confirm-Reject Memo(PDF, 108KB)

Manuals & Instructions

Direct Charges Manual(PDF, 2MB) (revised June 2021)
Includes specific and routine information related to the submission, correction, collection, and reporting of Direct Charges. To be used in conjunction with the Exhibits and Forms.
Sample Instructions(PDF, 1MB)
For districts using ParcelQuest's DVD + Excel + Word to produce a file of direct charges for submission by August 10th of each year to the Auditor for inclusion on the current year tax roll. This document is not up-to-date with the current version of ParcelQuest or the new property tax system. However, the basic principles remain the same.

Reports & Publications

Special Districts Workshop, 12/8/14(PDF, 150KB)
Understanding Proposition 218(PDF, 110KB)
State Legislative Analyst's Office Publication dated December 1996.
An excellent resource for understanding Prop 218. Please note this is a static document. Post-publication court decisions and/or the effects of Prop 26 are not reflected in the content of this document.