Butte County Municipal Code Art. VI Establishment of Charges in County Service Areas for Miscellaneous…

The board of supervisors may fix and collect charges for a particular extended service authorized pursuant to article 7 of chapter 2.2, title 3, division 2 of the Government Code (Government Code section 25210.70, et seq.) in whole or in part, for the costs thereof. The revenue obtained thereby may be in lieu of, or supplemental to, revenue obtained by the levy of taxes. The charges may vary by reason of the nature of the use or the month in which the service is rendered to correspond to the cost and the value of the service. The charges may be determined by apportioning the total cost, not otherwise offset by other available revenue, of the extended service area to each parcel therein in proportion to the estimated benefits from such service to be received by each parcel. The charge may be extended over the entire service area or a zone thereof.

(Ord. No. 1742, § 1, 8-3-76; Ord. No. 2040, § 1, 8-7-79)

The charges referred to in section 21-85 shall be placed on the tax roll in the same manner and at the same time as the general ad valorem property taxes are collected.

(Ord. No. 1742, § 1, 8-3-76)

Once a year the board of supervisors shall cause to be prepared a written report which shall contain a description of each parcel of real property receiving the particular extended service and the amount of the charge for each parcel for such year computed in conformity with the procedure set forth in the ordinance authorizing collection of such charges on the tax roll. Such report shall be filed with the clerk of the board of supervisors.

(Ord. No. 1742, § 1, 8-3-76)

Upon the filing of such report, the clerk shall fix a time, date and place for hearing thereon and for filing objections or protests thereto. The clerk shall publish notice of such hearing as provided in section 6066 of the Government Code, prior to the date set for hearing, in a newspaper of general circulation printed and published in the county.

(Ord. No. 1742, § 1, 8-3-76)

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 and shall make its determination upon each charge as described in the report and thereafter, by resolution, shall confirm the report.

(Ord. No. 1742, § 1, 8-3-76)

The charges set forth in the report, as confirmed, shall appear as a separate item on the tax bill. The charge shall 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 such taxes. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes shall be applicable to such charge; except that if the real property to which such charge 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 attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, the charge 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.

(Ord. No. 1742, § 1, 8-3-76; Ord. No. 2040, § 2, 8-7-79)