Chino Hills Municipal Code Ch. 3.04 Fiscal Provisions Generally

The amount of any fee, service charge, utility charge, license, or tax of any nature whatsoever imposed by this code or by any other resolution, ordinance, rule, regulation, or in any other fashion by the City of Chino Hills shall be deemed a civil debt owing to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, service charge, utility charge, license, or tax, together with any penalties applicable thereto, as prescribed by this code or any other enactment. Such action may also be commenced for the collection of any other amount or debt determined to be due the city on account of any contractual obligation or on account of any tortious act or conduct by any person. The remedy prescribed by this section shall be cumulative, and the use of a civil action to collect such an amount as a debt shall not bar the use of any other remedy provided by this code or by law for the purpose of enforcing the provisions of this section.

(Ord. 91-05 § 3.10.010)

Pursuant to, and in compliance with Section 51501 of the California Government Code, and except as otherwise provided in this code, the assessment and tax collection duties which otherwise might be performed by a city assessor and tax collector are transferred to the Assessor and Tax Collector respectively of the County of San Bernardino.

(Ord. 91-05 § 3.18.010)