21-49 - Determination of delinquency.

(a)

Whenever the Recorder has reason to believe after a deed, instrument or writing was recorded, that the full amount of the tax due under this article has not been paid the Recorder may by written notice:

(1)

Require any person who may be liable for the tax to furnish affidavits, true copies of relevant records or other documents that establish the amount of consideration or value of any property or interest conveyed or vested and the amount any lien or encumbrance remaining on property or interest conveyed or at the time of sale.

(2)

Require any person who claimed that the tax imposed by this article did not apply to a deed, instrument or writing recorded, or that the person was exempt from the tax, to furnish affidavits, true copies of relevant records or other documents that establish that the tax did not apply or that the person was exempt.

(b)

The Recorder's notice shall state that the person to whom the notice is directed is required to furnish the requested information within thirty (30) days from the date of the notice.

(c)

From the information available, the Recorder may make a determination whether any tax is due under this article, and if so, determine the amount of tax due and identify any person who may be liable for the tax. After the Recorder makes determination(s) under this section, the Recorder shall serve a written notice of delinquency on any person liable for unpaid tax that includes the following information:

(1)

A description of the property or interest that was conveyed or vested without the full payment of tax;

(2)

The amount of tax due;

(3)

A statement indicating that unless the tax is paid within thirty (30) days from the date of the notice or the person makes a written request to the Recorder for a conference to dispute the determination, the Recorder will record a certificate of taxes due against the person named in the notice, which will become a lien against the property or interest for which the deed, instrument or writing referred to in subsection (a) above was recorded and any other real property located in Butte County the person owns or acquires, until the tax is paid.

(4)

If the person does not make a written request for a conference within thirty (30) days, the Recorder's determination shall be deemed to be a final determination of delinquency from which there is no appeal to the County.

(d)

If a person to whom the Recorder has served a written notice under subsection (c) above requests a conference, the Recorder shall schedule a conference within thirty (30) days of the request. Following the conference, the Recorder shall serve a notice of final determination of delinquency on any person who may be liable for the tax. If the Recorder determines any person is liable for unpaid taxes under this article, the notice of final determination of delinquency shall state the amount of tax due, a description of the property or interest conveyed or vested without the full payment of tax, the name of any person liable for the tax and a statement that unless the tax is paid in full within thirty (30) days of the notice, the Recorder intends to record a certificate of taxes due against the person named in the notice, which will become a lien against the property or interest referred to in subsection (c)(1) of this section and any other real property located in Butte County the person owns or acquires until the tax is paid. The notice shall also state that it is a final determination, from which there is no appeal to the County.

(Ord. No. 3982, § 2 (part), 3-25-08)

(a)

Unless the full amount of tax determined by the Recorder to be due as provided in the notice under Section 21-49 has been paid within thirty (30) days, the Recorder may record a certificate of taxes due against any person liable for the tax as determined by the Recorder under Section 21-49. The certificate shall state the property or interest that was conveyed or vested for which the full amount of tax has not been paid, the full name and last known address of the person liable for the tax and the amount of tax that the Recorder has determined is due under this article. From the time the certificate is recorded, the amount due at the time the certificate is recorded constitutes a lien upon the property or interest conveyed or vested without full payment of tax and all real property located in Butte County owned by any person named in the certificate. The lien also attaches to any property the person acquires after the certificate is recorded, until such time as the lien is paid in full.

(b)

After the Recorder has recorded a certificate under subsection (a) above, the Recorder may issue a warrant for the enforcement of any lien and for the collection of any amount required to be paid to the County under this article. The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. The Recorder may pay or advance to the sheriff the same fees, commissions and expenses for his services as are provided by law for similar services, pursuant to a writ of execution.

(Ord. No. 3982, § 2 (part), 3-25-08)

The tax imposed by this article shall be deemed to be a debt owed to the County. Any person owing the tax shall be liable in a civil action brought by the County to recover the debt. At the Recorder's request, the County Counsel may initiate a civil action against any person who fails to pay the tax imposed by this

chapter. Filing a civil action under this section does not limit the County's right to bring any other action or use any other means authorized by this code to enforce the failure to pay the tax imposed by this article. The provisions of this article are to be supplementary and complementary to all of the provisions of this Code, state law, and any law cognizable at common law or in equity; and nothing herein shall be read, interpreted or construed in any manner so as to bar or limit the county from seeking any remedy to which it may otherwise be entitled.

(Ord. No. 3982, § 2 (part), 3-25-08)