The board of supervisors may fix and collect service charges for services, other than lighting, provided by county maintenance districts to pay, in whole or in part, the cost of maintaining and operating the improvements within such maintenance districts pursuant to the provisions of the Improvement Act of 1911 (commencing with Section 5820 of the Streets and Highways Code). The revenue obtained thereby may be in lieu of, or supplemental to, revenue obtained by the levy of taxes. The charges may, or may not, vary by reason of the nature of the use or amount in which the services rendered correspond to the cost and value of such services. The charges may be determined by apportioning the total cost, not otherwise offset by the available revenue, of the service to each parcel therein in proportion to the estimated benefits from such service to be received by each parcel.
(Prior code §2-356 (a); Ord. 949 §1, 1980)
The board of supervisors may, for lighting purposes, levy an assessment on each parcel of real property within a county maintenance district on the basis of the estimated benefit to the parcel, sufficient to raise an amount of money to cover the expense of maintaining the improvement during the ensuing year pursuant to the provisions of the Improvement Act of 1911 (commencing with Section 5820 of the Streets and Highways Code).
(Prior code §2-356(b)(1); Ord. 949 §1, 1980)
A. 
The board of supervisors may levy and collect special assessments for services provided by highway lighting districts to pay, in whole or in part, the cost of conducting and maintaining the district pursuant to the provisions of the Highway Lighting District Act (commencing with Section 19000 of the Streets and Highways Code). The revenue obtained thereby may be in lieu of, or supplemental to, revenue obtained by the levy of taxes.
B. 
The board of supervisors shall levy the special assessments on each parcel of real property within the highway lighting district on the basis of the estimated benefit to the parcel, sufficient to raise an amount of money to carry out the purposes of the highway lighting district.
C. 
The board of supervisors shall not impose an assessment upon a federal or state governmental agency or other local agency.
D. 
Whenever a railroad, gas, water or electric utility right-of-way or electric line right-of-way is included within the highway lighting district, the right-of-way line shall be subject to the special assessment only if, and to the extent that, it is found that it will benefit from the installation and maintenance of such lights and the right-of-way shall be subject to the same penalties, and the same procedure and sale, in the event of delinquency, as other parcels in the district. In determining whether or not the railroad, gas, water or electric utility right-of-way or electric line right-of-way benefits, its use as a right-of-way for a railroad, gas, water or electric utility shall be presumed to be permanent.
(Prior code §2-356(b)(2); Ord. 949 §1, 1980)
Charges and assessments fixed pursuant to this chapter may be collected on the tax roll in the same manner and at the same time as general ad valorem property taxes are collected.
(Prior code §2-356.1; Ord. 949 §1, 1980)
Once a year the board of supervisors shall cause a written report to be prepared for each special district for which charges or special assessments will be imposed and collected on the tax roll. The report shall contain a description of each parcel of real property receiving services and the amount of the charges for each parcel for the year computed. The report shall be filed with the clerk of the board of supervisors.
(Prior code §2-356.2; Ord. 949 §1(part), 1980)
Upon the filing of the report, the clerk shall fix a time, date, and place for the hearing thereon and for filing objections or protests thereto. The clerk will publish notice of such hearing as provided in Section 6066 of the Government Code in a newspaper of general circulation printed or published in the county. In addition in the case of a county maintenance district or a highway lighting district, at least three notices shall be posted in public places within the district. Hearings pertaining to one or more special districts may be set at the same time and place.
(Prior code §2-356.3; Ord. 949 §1, 1980)
At the time, date, and place stated in the notice, the board of supervisors shall hear and consider all objections or protests, if any, to the report and may continue the hearing from time to time. Upon conclusion of the hearing, the board of supervisors may adopt, revise, change, reduce or modify any charge or assessment and shall make its determination upon each charge or assessment as described in the report and shall by ordinance confirm the report.
(Prior code §2-356.4; Ord. 949 §1, 1980)
If the charges or assessments set forth in the report, as confirmed, are to be collected on the tax roll, they shall appear as a separate item on the tax bill.
(Prior code §2-356.5; Ord. 949 §1, 1980)
A. 
The charges and assessments may be collected at the same time and in the same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for ad valorem property taxes. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes shall be applicable to such charges except:
1. 
Limitations upon the amount of taxes which can be collected; and
2. 
If the property to which such charge or assessment relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attached hereon, prior to the date on which the first installment of such taxes would become delinquent, then the charge or assessment confirmed pursuant to this section shall not result in a lien against such real property but instead shall be transferred to the unsecured roll for collection.
B. 
The method of collecting charges as provided in this section, shall be available as an alternative to any other method of collection available and need not be utilized unless the board of supervisors in its discretion elects to use such method.
(Prior code §2-356.6; Ord. 949 §1, 1980)
The provisions of this chapter shall be deemed to be applicable to all special districts governed by the board of supervisors including special districts created after the effective date of the ordinance by which this chapter was enacted into law.
(Prior code §2-356.7; Ord. 949 §1, 1980)