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Finance Department
The Finance Department consists of two division: Accounting and Reporting and Treasurer/Tax Collector

Accounting and Reporting

 The Accounting and Reporting division performs the following services:
  • Exercises budget control, issues warrants (checks) for payments, records receipt of revenues, produces payroll, oversees accounting for assets and liabilities such as fixed assets, and prepares the county's budget and financial statements
  • Ensures that certain mandatory audits are performed periodically
  • Provides property tax administration, including controlling the tax roll, calculating tax and general obligation bond rates, allocating property tax revenues, and reconciling with the tax collector

Treasurer / Tax Collector

The Treasurer / Tax Collector division provides the following services:
  • As Treasurer:
    • Serves as the depository and investor for all funds belonging to the county, school district, and other special districts within the county
    • Provides investment and cash flow information
    • Provides general banking services for county departments and affiliated agencies
  • As Tax Collector:
    • Administers the billing, collection, and reporting of property tax revenues levied annually
    • Conducts Tax Defaulted Property Sales
    • Assists the public with property tax collection questions

Pay your taxes online A convenience fee is charged by the Official Payments website for this service.

A 10% Transient Occupancy Tax is required to be collected and reported for any nightly rentals.
TOT forms
Uniform Transient Occupancy Tax code

Business Licence cost is $26 per fiscal year. The fiscal year commences on the July 1 and ending on June 30.
Business licence application
Business license code

Carol McElroy

CAO/Director of Finance

Janet Dutcher, CGFM, CPA
Asst. CAO to Budget and Finance 
99 Water Street
P.O. Box 266
Markleeville, CA 96120
View Map

Ph: 530-694-2284
Fx: 530-694-2491

Tina Scherer

Supervising Chief Deputy Treasurer/Tax Collector
99 Water Street.
P.O. Box 217
Markleeville, CA 96120
View Map

Ph: 530-694-2286
Fx: 530-694-2491