Colfax Municipal Code Art. VI Collection of Sewer Fees with Property Taxes

The council, by ordinance approved by a two-thirds vote, may elect to have the sewer service charges for any forthcoming fiscal year or delinquent sewer service charges which have accrued, together with the interest thereon or both, collected on the secured tax roll in the same manner and at the same time, as general property taxes.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.601)

In the event of an election pursuant to the provisions of Section 13.08.310 of this article, a written report shall be prepared and filed with the city clerk. The report shall contain a description of each parcel of real property receiving sewer services and facilities and the amount of the current and/or delinquent sewer service charges for each parcel, computed in conformity with the provisions of Article III of this chapter. The real property may be described by reference to the maps of the county assessor or by such other reference sufficient to identify the property affected.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.602)

The city clerk shall cause notice of the filing of the report required by the provisions of Section 13.08.320 of this article and notice of the time and place of the hearing thereon by the council. The notice shall be published once each week for two successive weeks prior to the date set for the hearing in the Colfax Record, a newspaper of general circulation printed and published in the county. Prior to collection of the sewer service charges on the tax roll for the first time, the city clerk shall cause notice in writing to be mailed to each person to whom any part or parcel of real property described in the report is assessed on the last equalized assessment roll. The notice shall be mailed to the address shown on such roll or as known to the city clerk. The notice shall include the filing of the report and the time and place of the hearing thereon.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.603)

At the time of the hearing on the report described in Section 13.08.320 of this article, the council shall hear and consider all objections or protests, if any, to such report and may continue the hearing from time to time. If the council finds that protests are made by the owners of a majority of the separate parcels of property described in the report, the report shall not be adopted and the sewer service charges shall be collected separately from the tax roll and shall not constitute a lien against any parcel of property.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.604)

Upon the conclusion of the hearing on the report described in Section 13.08.320 of this article, unless protests are made by the owners of a majority of the separate parcels of property described in the report, the council may adopt, revise, change, reduce or modify any sewer service 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.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.605)

On or before July 1st of each year following the final determination of the council as set forth in Section 13.08.350 of this article, the city clerk shall file with the county auditor a copy of such report with a statement endorsed thereon over the nature of the city clerk that the report has been finally adopted by the council. The county auditor shall enter the amounts of the sewer service charges against the respective lots or parcels of land as they appear on the current assessment roll. Where any such parcels are outside the boundaries of the city, such parcels shall be added to the assessment roll of the city for collecting such charges.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.606)

If the property described in the report of the city clerk, as set forth in Section 13.08.360 of this article, is not described on the assessment roll, the county auditor shall enter the description thereon, together with the amounts of the sewer service charges, as shown on the report.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.607)

The amount of the sewer service charges shall constitute a lien against the lot or parcel of land against which the sewer service charge was imposed as of noon on the first Monday in March immediately preceding the date of the levy. The tax collector shall include the amount of the sewer service charges on bills for taxes levied against the respective lots and parcels of land.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.608)

The amount of the sewer service charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the city and shall be delinquent at the same time and thereafter be subject to the same penalties for delinquency.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.609)

Whenever provisions are made for the collection of sewer service charges on the tax roll on which general taxes are collected, any person may pay such charges under protest and the provisions of Article 2 of Chapter 5 of Part 9 of Division I of the Revenue and Taxation Code of the state shall apply.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.610)

All laws applicable to the levy, collection and enforcement of general taxes of the city, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund and redemption, shall be applicable to such sewer service charges, except as provided by Section 5473.8 of the Health and Safety Code of the state.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.611)

The tax collector, in his or her discretion, may issue separate bills for such sewer service charges and separate receipts for collections because of such charges. The county shall be compensated for services rendered in connection with the levy, collection and enforcement of such charges for the city in an amount to be fixed by an agreement between the board of supervisors and the council. The compensation shall not exceed five dollars ($5.00) for each account handled or one percent of all money collected, whichever is greater. The compensation shall be paid into the county salary fund.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.612)

The council may provide that sewer service charges shall be collected with the rates and charges for any other utility service furnished by the city and that any or all such charges may be itemized and billed upon the same bill and collected as one item.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.313)

Ordinance No. 453, "An Ordinance Transferring Collection of Assessments, Fees and Charges to County Tax Roll and Establishing Procedures for Transfer to County Tax Rolls" is applicable to this chapter if such charges are transferred to the tax rolls.

(Ord. 475 § 2(b) (part), 2002: prior code § 6-3.314)