§ 5.32.135. Indemnification for auditor-controller error.

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In any case where the Internal Revenue Service assesses added taxes, penalties, or interest upon a county employee or officer solely upon their finding of taxable income from the county not reported by the auditor-controller on the employee's W-2 form, such assessment shall be a charge upon the county. This indemnification shall be void if the employee has withheld information or otherwise improperly influenced the auditor-controller in reporting his taxable income or the employee fails to immediately report to the county counsel any indicated assessment by the Internal Revenue Service or fails to fully cooperate with the county counsel in asserting any rights the employee or the county may have in contesting the assessment and otherwise meet the requirements of this chapter.

(Ord. 86-0015U § 1 (part), 1986.)

                    
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