Sacramento Municipal Code Art. VIII Completion of Proceedings-Collection of Assessments

Upon levying an assessment as provided in this chapter, the city council shall direct the city clerk to execute and record in the office of the county recorder a notice of assessment in substantially the form described in Section 3114 of the California Streets and Highways Code. Each special assessment levied under this chapter shall thereupon be a lien upon the land on which it is levied. This lien shall be superior to all private liens and on parity with taxes and other assessments. The city council may provide for collection of the assessment by the city through the office of the director of finance or on behalf of the city through the office of the county auditor. All proceeds of collection shall be placed into a separate account or fund of the city for transfer to the Sacramento public library authority, and shall be expended only for the purposes specified in the assessment report. (Prior code § 85.08.800)

In the event the city council directs that the assessment be collected on behalf of the city by the county auditor, the city clerk shall file with the county auditor a certified copy of the assessment and diagram, with a request that the assessments be posted to the county roll for general property taxes. This filing shall occur on or before August 1st of the fiscal year in which the assessments are to be collected. The assessments shall be collected at the same time and in the same manner and shall be subject to the same late charges and penalties for delinquency as general property taxes and all laws providing for the collection and enforcement of such property taxes shall apply to the collection and enforcement of the assessments. After deduction of the collection charges of the county auditor, the net amount of the assessments collected shall be remitted to the city for the account of the district. (Prior code § 85.08.810)

In the event the city council directs that the assessment be collected by the city, the city clerk shall file the adopted diagram and assessment with the director of finance who shall, within thirty (30) days thereafter, cause all of the owners subject to assessment to be billed by mail for the amounts shown on the adopted diagram and assessment. Payment of the assessments shall be due no later than thirty (30) days after the date on which the bills are mailed. Any assessment or portion thereof not paid within this period shall be deemed delinquent and shall be subject to a penalty for delinquency in the amount of ten percent of the delinquent amount plus one percent of the delinquent amount for each thirty (30) days of delinquency.

In the event of a delinquency, the director of finance may initiate collection proceedings by filing a report of delinquent assessment with the city council. Upon receipt of this report, the council shall fix a time, date and place for a hearing on the report and any protests or objections thereto. Notice of the hearing shall be mailed to the owner of the delinquent property not less than ten (10) days prior to the date of the hearing. At the hearing, the city council shall consider the report and any objections thereto. The city council may accept the report as submitted, modify the report and accept it as modified, or reject the report. The decision of the city council on the report and all protests or objections thereto shall be final and conclusive.

Upon confirmation of the report, the director of finance shall be authorized to refer the city's claim in the amount of the delinquent assessment plus any applicable penalties to the county auditor with a request that this amount be posted to the county roll for general property taxes and collected in the manner described in Section 3.136.450 of this chapter. (Prior code § 85.08.820)