When the Town elects to use the tax roll on which general Town taxes are collected for the collection of current or delinquent sewer service charges, proceedings therefor shall be had as now or hereafter provided therefor in Article 4 of Chapter 6 of Part 3 of Division 5 of the Health and Safety Code of the State.
(§ 1, Ord. 210, eff. July 20, 1973)
A written report shall be prepared and filed with the City Clerk which shall contain a description of each parcel of real property receiving such services and facilities and the amount of the charge for each parcel for the forthcoming fiscal year, computed in conformity with the charges set forth in this chapter.
(§ 1, Ord. 210, eff. July 20, 1973)
The City Clerk shall cause a notice of the filing of the report and of the time and place of the hearing thereon to be published once a week for two successive weeks prior to the date set for the hearing in a newspaper of general circulation published within the Town.
(§ 1, Ord. 210, eff. July 20, 1973)
Prior to such election for the first time, the City Clerk shall cause a notice in writing of the filing of such first report proposing to have such charges for the forthcoming fiscal year collected on the tax roll and of the time and place of the hearing thereon to be mailed to each person to whom any part of a parcel of real property described in the report is assessed in the last equalized assessment roll on which general Town taxes are collected at the address shown on the roll or as known to the City Clerk.
(§ 1, Ord. 210, eff. July 20, 1973)
If the Council adopts the report, then the requirements for the notice in writing shall not apply to hearings on reports prepared in subsequent years, but notice by publication as provided in this article shall be adequate.
(§ 1, Ord. 210, eff. July 20, 1973)
At the time of the hearing, the Council shall hear and consider all objections or protests, if any, to such report referred to in the notice and may continue the hearing from time to time.
(§ 1, Ord. 210, eff. July 20, 1973)
If the Council finds that protests are made by the owners of a majority of separate parcels or property described in the report, then the report shall not be adopted, and the charges shall be collected separately from the tax roll and shall not constitute a lien against any parcel of land.
(§ 1, Ord. 210, eff. July 20, 1973)
Upon the conclusion of the hearing on the report, the Council may adopt, revise, change, reduce, or modify any charge or overrule any or all objections and shall make its determination upon each charge as described in such report, which determination shall be final.
(§ 1, Ord. 210, eff. July 20, 1973)
On or before August 10th each year following such final determination of the Council, the City Clerk shall file with the County Auditor having charge of the tax roll a copy of such report, with a statement endorsed thereon over the signature of the City Clerk that the report has been finally adopted by the Council, and the County Auditor shall enter the amounts of the charges against the respective lots or parcels of land as they appear on the current assessment roll.
(§ 1, Ord. 210, eff. July 20, 1973)
When any such parcels are outside the boundaries of the Town, they shall be added to the assessment roll of the Town for the purpose of collecting such charges.
(§ 1, Ord. 210, eff. July 20, 1973)
If the property is not described on the tax roll, the County Auditor may enter the description thereon, together with the amounts of the charges as shown on the report.
(§ 1, Ord. 210, eff. July 20, 1973)
The amount of the charges shall constitute a lien against the lot or parcel of land against which the charge has been imposed as of noon on the first Monday in March immediately preceding the date of levy. The County Tax Collector shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of land.
(§ 1, Ord. 210, eff. July 20, 1973)
Thereafter the amount of the charges shall be collected at the same time and in the same manner and by the same persons together with and not separately from the general taxes for the Town, and such charges shall be delinquent at the same tune and thereafter be subject to the same penalties for delinquency.
(§ 1, Ord. 210, eff. July 20, 1973)
All laws applicable to the levy, collection, and enforcement of general taxes of the Town, including, but not limited to, those pertaining to matters of delinquency, collection, cancellation, refund, and redemption, shall be applicable to such charges.
(§ 1, Ord. 210, eff. July 20, 1973)
The County Tax Collector, in his or her discretion, may issue separate bills for such charges and separate receipts for collection on account of such charges.
(§ 1, Ord. 210, eff. July 20, 1973)
The County shall be compensated for services rendered in connection with the levy, collection, and enforcement of such charges for the Town in an amount to be fixed by agreement between the Board of Supervisors of the County and the Council. The compensation shall not exceed one percent of all money collected. The compensation shall be paid into the County's Salary Fund.
(§ 1, Ord. 210, eff. July 20, 1973)