Lincoln Municipal Code Art. IV Delinquency Collection

All delinquent water-service charges which have accrued, together with interest or penalties thereon, and service charges at other locations as provided in Section 13.04.230 may be collected on a secured tax roll, in the same manner and at the same time as general property taxes, provided that this section shall not be construed to prohibit the city from collecting any and all of the charges in any other manner provided by ordinance or law.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

A written report containing a description of each parcel of real property receiving services and facilities and the amount of the delinquent water service charges for each parcel computed in conformity with the provisions of this chapter shall be prepared and filed with the city clerk. The real property may be described by reference to the county assessor's maps or by such other reference sufficient to identify the property affected.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

The city clerk shall cause notice of the filing of the report and notice of the time and place of the hearing thereon by the city council to be published once a week for two successive weeks prior to the date set for hearing in a newspaper of general circulation within the geographical area of the city. Prior to collection of charges on the tax roll, the city clerk shall mail written notice of the filing of the report and of the time and place of hearing thereon to each person to whom any part or parcel of real property described in the report was assessed on the last equalized assessment roll. Notice shall be mailed to the address shown on the roll.

(Ord. No. 1064B, § 5(Att. A), 8-22-2023; Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. 408B §4 (part), 1982: Ord. 364B §3.7, 1979)

At the hearing provided for in Section 13.04.280, the city council shall hear any objections or protests by landowners liable to be assessed for delinquent fees. The council may make such revisions or corrections to the report as it deems just, after which, by resolution, the report shall be confirmed.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

On or before August 10 in each year following the final determination and confirmation of the report by the city council, the city clerk shall file with the county auditor a copy of the report with a statement endorsed thereon over the city clerk's signature that it has been finally adopted by the city council, and the auditor shall enter the amounts of the delinquent fees as special assessments against the respective lots or parcels of land as they appear on the current assessment roll. Where any such lots are outside the boundaries of the city, they shall be added to the assessment roll of the city for the purpose of collecting such charges.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

If the property is not described on the roll, the auditor shall enter the description thereon together with the amounts of the delinquent charges, as shown on the report.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

The amount of the charges as set forth in the confirmed report shall constitute special assessments against the respective parcels of property and are a lien against the lot or parcel of land against which the water service has been supplied. The lien shall attach upon recordation in the Office of the Placer County Recorder of a certified copy of the report and the resolution confirming the report. The tax collector shall include the amount of the delinquent charge on bills for taxes levied against the respective lots and parcels of land.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

After the attachment of the lien, as provided in Section 13.04.320, the amount of the delinquent water charges shall be collected at the same time and in the same manner and by the same person as, together with and not separately from, the general taxes for the city, and shall be delinquent at the same time and thereafter by subject to the same penalties for delinquency as other taxes and assessments.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

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, are applicable to such water service charges, except that if any real property to which such lien would attach 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, then the lien which would otherwise be imposed by this article shall not attach to such real property and the delinquent fees, as confirmed, relating to such property, shall be transferred to the unsecured roll for collection.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

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 fixed by agreement between the board of supervisors and the city council.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)

In addition to any other remedy that the city may have for the collection of delinquent fees or charges, all fees, charges, penalties and interest imposed by this chapter shall constitute a debt of the city and the city may institute a civil action to recover delinquent fees, charges, penalties and interest. In such action, reasonable attorneys' fees shall be awarded to the city.

(Ord. No. 974B, § 2(Exh. 1), 8-28-2018; Ord. No. 888B, § 2, 11-12-2013)