Article II — Procedures

The director shall prepare a written report for each fiscal year for which a service charge is to be imposed, and shall file the report with the clerk of the board of supervisors.

(Prior gen. code § 5-710.0)

The report shall contain a description of each parcel of real property and by zone, if any, receiving authorized services and the amount of the service charge for each parcel for such year.

(Prior gen. code § 5-710.1)

(Ord. No. 2009-47, § 1, 9-15-09)

The director shall compute and apportion the service charge by any formula or method consistent with Government Code Section 25215.5 which fairly distributes the service charge among all the parcels of real property within the service area and zones, if any, in proportion to the estimated benefits to be received by each parcel from the authorized services. If new, increased, or extended service charges are proposed, the director shall comply with Section 13.20.070.

(Prior gen. code § 5-701.2)

(Ord. No. 2009-47, § 1, 9-15-09)

Upon filing a report proposing new, increased, or extended service charges, the clerk of the board shall fix a time, date, and place for a board hearing thereon and for filing objections or protests thereto, and shall give notice of such hearing as provided in Government Code Section 53755.

(Prior gen. code § 5-710.3)

(Ord. No. 2009-47, § 1, 9-15-09)

The board shall hear the matter as scheduled, or as postponed or continued for good cause, and consider any objections or protests to the report. The board of supervisors may then adopt, revise, change, reduce, increase, or modify any service charge therein, and shall make its determination upon each service charge as described in the report and, thereafter, by resolution, may confirm the report. Such confirming resolution shall be adopted no later than August 15th of the fiscal year during which the service charge is to be collected.

(Prior gen. code § 5-710.4)

The director may cause corrections to be made to the confirmed fiscal-year report based only on changes in ownership or of address, the subdivision of an existing parcel or in order to conform the service charge to the benefit received. The director, or his or her designee, shall submit a report and substantiating documentation to the auditor-controller, or his or her designee, requesting that such officer make the correction and initiate an appropriate refund.

(Ord. 94-25 § 1: prior gen. code § 5-710.5)

The clerk shall immediately file certified copies of the final report and confirming resolution with the auditorcontroller.

(Prior gen. code § 5-710.6)

The service charge for each parcel set forth in the report shall appear as a separate item on the tax bill. The service charge shall be collected at the same time and same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and the same procedures and sale in case of delinquency as provided for such taxes.

(Prior gen. code § 5-710.7)

All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to service charges as authorized by Government Code Section 25215.5.

(Prior gen. code § 5-710.8)

(Ord. No. 2009-47, § 1, 9-15-09)

The failure to meet any time limit for the imposition of the service charge shall not invalidate it.

(Prior gen. code § 5-710.9