Kern County Municipal Code Ch. 4.15 Collection of Delinquent Unsecured Property Taxes

A. In addition to the delinquency penalties and costs which attach to and become payable as part of delinquent unsecured property taxes pursuant to California Revenue and Taxation Code Section 2922, subsection (e) of Section 2922 authorizes the tax collector to collect the actual costs of collection incurred by the county from the time of delinquency until such time that the delinquent taxes are paid.

B. Commencing with all unsecured taxes first levied and delinquent in the 1996/97 tax year and for unsecured taxes for prior tax years remaining delinquent as of September 1, 1996, the costs of collection shall be added by the tax collector and auditor to the amount of delinquent unsecured taxes, penalties and/or interest due. Such costs of collection shall be deemed to merge with the unsecured property taxes and penalties due and shall be collected in the same fashion as the unsecured property tax.

C. The actual county cost of collection for unsecured property taxes subject to this ordinance is determined to be as follows:

1. Preparation and recordation of each "notice of lien" certificate authorized by Revenue and Taxation Code Sections 2191.3 and 2191.4: twenty dollars ($20.00) per tax lien prepared;

2. Preparation and filing of each "suit for taxes" authorized by Revenue and Taxation Code Section 3002 or 3003: one hundred dollars ($100.00) per suit prepared;

3. Preparation, filing and recording of a certificate of tax delinquency and judgment for unsecured taxes authorized by Revenue and Taxation Code Sections 3101, 3102, 3103 and 3104: twenty dollars ($20.00) per certificate prepared and/or recorded; and

4. Any additional collection and enforcement work by tax collector or other county staff to collect delinquent unsecured property taxes: one hundred and four dollars ($104.00) per hour.

(Ord. G-7679 § 2, 2008; Ord. G-7235 § 2, 2005; Ord. G-6599 § 4, 1999; Ord. G-6324 § 2, 1996)