Napa County Municipal Code Ch. 3.08 Assessments and Service Charges—county Service Area No. 1

The purpose of this chapter is to establish a procedure for the levy and collection of fees for miscellaneous extended governmental services provided in zones of benefit within County Service Area No. 1. The ordinance codified herein is adopted under the authority of the County Service Area Law as set forth in Government Code Section 25210.1, et seq. The fees established hereunder shall be levied to pay, in whole or in part, the cost of providing such miscellaneous extended governmental services.

(Ord. 877 § 1 (part), 1988: prior code § 3601)

A. This chapter shall be applicable to the levying and collection of charges for services in County Service Area No. 1. Except as otherwise provided in this chapter or by separate ordinance, all parcels of real property within the boundaries of a county service area shall be subject to a charge for each extended service provided in the service area or within a zone of benefit within the service area. Fees or charges established under this chapter shall be computed on the basis of benefit conferred upon each parcel, by apportioning the total cost of providing the services enumerated herein to each parcel in proportion to the estimated benefits from such service to be received by each parcel, and without regard to the assessed value of each parcel.

B. Fees shall be assessed in accordance with this chapter only when the board of supervisors provides by resolution that the services authorized will actually be provided within the entire service area or a designated zone of benefit therein.

(Ord. 877 § 1 (part), 1988: prior code § 3602)

A. Each year, in conjunction with the hearings and proceedings for the adoption of the county budget, the director of public works shall prepare and file with the clerk of the board of supervisors a written report which shall contain a list of the following:

1. The extended services provided in County Service Area No. 1 or within the zone of benefit within said service area;

2. Each parcel of real property within County Service Area No. 1 or zone of benefit therein, and the miscellaneous extended services each such parcel receives;

3. The fee to be assessed against each such parcel for each such miscellaneous extended service provided, including a reasonable administrative fee.

B. Upon the preparation and filing of such report with the clerk of the board of supervisors, the clerk shall publish a notice that such report has been filed. The notice shall also fix a time, date and place for public hearing on the report. The notice shall be published as provided in Government Code Section 6066, and shall state that objections or protests to the report may be filed in writing with the clerk of the board of supervisors at any time until the conclusion of the hearing on the report.

C. At the time, date and place given in the notice, the board of supervisors shall hear and consider all objections and protests, if any, to the report, and may continue the hearing from time to time. Upon conclusion of the hearing, the board of supervisors may revise, change, reduce or modify any fees to be charged, and after such modifications as the board deems appropriate, if any, the board shall adopt and confirm the report by resolution.

(Ord. 877 § 1 (part), 1988: prior code § 3603)

A. At the same time each fiscal year that the board of supervisors considers the budget for the county, it shall also determine the nature, extent and cost of the extended services to be provided by and within County Service Area No. 1, or zone of benefit within such service area, including a reasonable fee for administrative services for the fiscal year for which the final budget of the county is adopted.

B. The charge for each service to be provided in County Service Area No. 1, or zone of benefit therein, shall be computed for the initial year of operation by research conducted by the public works department, which shall provide the basis for an estimate of the amount needed for operation, maintenance and provision of these services for the first fiscal year.

C. Thereafter, the amount of actual costs incurred, plus applicable administrative fees and foreseeable additional costs, shall be calculated and apportioned to each parcel on an annual basis. If the fees actually assessed exceed the actual cost of services as determined at the end of the fiscal year, any excess paid shall be credited to each respective parcel and applied toward the cost of the next fiscal year, and the next fiscal year's assessment shall be adjusted downward accordingly. Except as provided above, in no event shall the fees assessed exceed the estimated costs for the services provided pursuant to this chapter.

(Ord. 877 § 1 (part), 1988: prior code § 3604)

A. The charges as confirmed and levied pursuant to this chapter shall be set forth separately on the bill for taxes levied against the respective parcels of land and shall be collected at the same time, in the same manner, and by the same persons as the general taxes for the county, and shall become delinquent at the same time and be thereafter subject to the same delinquency penalties and other provisions as according to law. When collected, such fees shall be placed in the county treasury to the credit of the county service area for designation to the appropriate zone of benefit (if any) which receives the services for which the fees were imposed.

B. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes and the duties of the several county officers charged with the duty of levying and collecting county taxes shall be applicable to the levy, collection and enforcement of fees for services established hereunder, including the following:

1. The county auditor shall cause these charges to be added to the county property rolls;

2. The county tax collector shall collect these fees in the same manner as other fees, assessments and taxes are collected by the county property tax bill;

3. The county tax collector shall impose delinquency charges, handle duplicate payments and otherwise process and administer the collection of fees in the manner as prescribed by law in relation to other taxes and assessments generally.

C. After the collection of fees by the county, the net revenue shall be apportioned to the county service area at the same time the county auditor apportions all other taxes collected; such apportionment shall be made twice a year, generally during the months of December and April.

(Ord. 877 § 1 (part), 1988: prior code § 3605)

Notwithstanding any other provision in this chapter if, during the first year the fees are levied, the parcel of real property to which such a charge relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrance for value has been created and attached to such real property prior to the date on which the first installment of the fees for services would become delinquent, such fees for services shall instead be transferred and charged to the unsecured roll for collection; and the laws applicable to the collection and enforcement of county unsecured tax shall be applicable to the collection and enforcement of such fees for services governed by this section.

(Ord. 877 § 1 (part), 1988: prior code § 3606)

Fees for provision of miscellaneous extended governmental services by County Service Area No. 1, or as applicable to a zone within such county service area, as determined under this chapter, shall be set forth upon the tax bill issued by the county, and shall be separately stated thereon in substantially the following form:

County Service Area ___,

Zone of Benefit Described as: _______

(Type of Miscellaneous Extended Services)

(Amount of Fees Assessed)

(Ord. 877 § 1 (part), 1988: prior code § 3607)