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Chapter 10 — FINANCE, TAXATION, AND OTHER FISCAL MATTERS›Article X

San Francisco Administrative Code § 10.231 Report to Board of Supervisors

San Francisco Administrative Code · 2026-08 edition · updated 2026-09-24 · San Francisco

Cite as: San Francisco Administrative Code § 10.231 · Text as of 2026-09-24

Each head of a department or office shall report not less than annually to the Board of Supervisors on delinquent accounts as provided herein. The report to the Board of Supervisors shall contain the following information for each such delinquent account:

  1. The property owner's name;

  2. The purpose of the charge, the payment for which is overdue;

  3. The amount due, including penalty and interest;

  4. The amount of the unpaid balance, including penalty on the delinquent payment;

  5. A description of the parcel or property against which a lien may be assessed. The descriptions of the parcels shall

be those used for the same parcels on the Assessor's map books for the current year; and

  1. A recommendation on whether the lien procedure is appropriate for such delinquent account; and if not, a detailed explanation of inappropriateness shall be included.

(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)

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