102A.19 Hearing and confirmation of report for special assessment of costs.

102A.19 Hearing and confirmation of report for special assessment of costs.

102A.19.1 Hearing and confirmation. The Board of Supervisors shall hold a hearing on the report along with protests or objections by the representatives of the real property liable to be assessed for such delinquent accounts. The Board of Supervisors may make such revisions, corrections, or modifications of the report as it may deem just, after which, by motion or resolution, the report shall be confirmed. The Board of Supervisor’s decision on the report and on all protests or objections thereto shall be final and conclusive and shall constitute confirmation of the report; provided, however, that any delinquent account may be removed from the report by payment in full at any time prior to confirmation of the report. The Clerk of the Board of Supervisors shall cause the confirmed report to be verified in form sufficient to meet recording requirements.

102A.19.2 Collection of assessment. Upon confirmation of the report by the Board of Supervisors, the delinquent charges contained therein shall constitute a special assessment against the property identified in the report. Each such assessment shall be subordinate to all existing special liens previously imposed upon such property and shall be paramount to all other liens except those for State, County and municipal taxes with which it shall be in parity. The lien shall continue until the assessment and all interest due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to said special assessment.

102A.19.3 Recordation charges. The Clerk of the Board of Supervisors shall cause the confirmed and verified report to be recorded in the AssessorRecorder’s Office within 10 days of its confirmation. The special assessment lien on each parcel or property described in said report shall include additional charges for administrative expenses. See Section 110A, Table 1A-K – Penalties, Hearings, Code Enforcement Assessments – for Lien Recordation charges.

102A.19.4 Filing with Controller and Tax Collector; distribution of proceeds. After the report is recorded, the Clerk of the Board of Supervisors shall file a certified copy with the Controller and Tax Collector, whereupon it shall be the duty of said officers to add the amount of said special assessment to the next regular bill for taxes levied against said parcel or parcels, and thereafter said amount shall be collected at the same time and in the same manner as ordinary taxes are collected for the City and County of San Francisco, and shall be subject to the same penalties and the same procedures for foreclosure and sale in case of delinquency as is provided for property taxes.

ecial assessment to the next regular bill for taxes levied against said parcel or parcels, and thereafter said amount shall be collected at the same time and in the same manner as ordinary taxes are collected for the City and County of San Francisco, and shall be subject to the same penalties and the same procedures for foreclosure and sale in case of delinquency as is provided for property taxes.

102A.19.5 Release of lien, recording fee. Upon payment to the Tax Collector of the special assessment, the Tax Collector shall cause a release lien to be recorded with the Assessor-Recorder’s Office, and from the sum collected pursuant to Section 102A.19.3 above, shall pay to the AssessorRecorder’s Office the required recording fee.