Lincoln Municipal Code Art. V Collection with General Taxes

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

(b) The city council elects to have delinquent sewer charges, together with any interest or penalties thereon, collected on the secured tax roll, in the same manner and at the same time as general property taxes; provided, that this subsection shall not be construed to prohibit the city from collecting any or all of such charges in any other manner provided by ordinance or law.

(Ord. 407B §1, 1982; Ord. 297B §4.4, 1975)

In the event of an election pursuant to Section 13.12.180, a written report shall be prepared and filed with the city clerk, which report shall contain a description of each parcel of real property receiving 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 this chapter. The real property may be described by reference to county assessor's maps or by such other reference sufficient to identify the property affected.

(Ord. 297B §4.5, 1975)

The city clerk shall cause notice of the filing of the report and notice of the time and place of a 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 printed and published in the county. Prior to collection of charges on the tax roll for the first time, the city clerk shall cause notice in writing of the filing of the report, and of the time and place of hearing thereon, 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, at the address shown on the roll or as known to the city clerk.

(Ord. No. 1064B, § 5(Att. A), 8-22-2023; Ord. 297B §4.6, 1975)

At the time of the hearing provided for in Section 13.12.200, the city council shall hear and consider all objections or protests, if any, to the report referred to in the notice and many continue the hearing from time to time. If the city council finds that protest is 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 charges shall be collected separately from the tax roll and shall not constitute a lien against any parcel or parcels of property.

(Ord. 297B §4.7, 1975)

Upon the conclusion of the hearing on the final report, unless protest is made by the owners of a majority of the separate parcels of property described in the report, the city 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 the report, which determination shall be final.

(Ord. 297B §4.8, 1975)

On or before August 10 in each year following the final determination of the city council, the city clerk shall file with the 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 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, they shall be added to the assessment roll of the city for the purpose of collecting such charges.

(Ord. 297B §4.9, 1975)

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

(Ord. 297B §4.10, 1975)

The amount of the charges shall constitute a lien against the lot or parcel of land against which the sewer service charge has been imposed as of noon on the first Monday in March immediately preceding the date of 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. 297B §4.11, 1975)

Thereafter, 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. 297B §4.12, 1975)

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 sewer service charges, except as provided by Health and Safety Code section 5473.8.

(Ord. 297B §4.13, 1975)

(a) The tax collector may, in his discretion, issue separate bills for such sewer service charges and separate receipts for collection on account of such charges.

(b) 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 agreement between the board of supervisors and the city council. The compensation shall not exceed $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. 297B §4.14, 1975)

Whenever provision is made by this chapter, or any ordinance pursuant to this chapter, for the collection of sewer charges imposed by this chapter on the tax roll on which general taxes are collected, any person may pay the charges established by this chapter under protest and the provisions of Article 2, Chapter 5, Part 9, Division 1 of the Revenue and Taxation Code shall apply.

(Ord. 297B §1.6, 1975)