Chapter 3 — PROCEDURE FOR LEVY OF ASSESSMENTS

F-3030 - REPORT.

All assessments shall be supported by a detailed engineer's report prepared by a registered professional engineer certified by the State of California. The report shall be filed with the Clerk of the Board of Supervisors. The written report shall comply with the provisions of Article XIII D of the California Constitution, Government Code section 53750 et seq. and any other applicable provisions of law.

(Ord. No. 4546, 1-28-2020)

F-3031 - CONTENT OF REPORT.

The report shall contain those items required in Article XIII D of the California Constitution, Government Code Section 53750 and any other applicable provisions of law.

F-3032 - DUTIES OF CLERK OF BOARD OF SUPERVISORS.

Upon receiving and filing the report, the Clerk of the Board of Supervisors shall fix a time, date, and place for a hearing upon the report. Prior to the date of the hearing, a notice of the hearing shall be published pursuant to Section 6066 of the Government Code and at least three copies of the notice shall be posted at public places within the District. Notice shall comply with the provisions of Government Code Section 53750 et seq and any other applicable provisions of law.

(Ord. No. 4546, 1-28-2020)

F-3033 - HEARING.

The Board shall hear the matter as scheduled, or as postponed or continued for good cause. At the hearing, the Board shall hear and consider all testimony. At the conclusion of the hearing, the Board may adopt, revise, change, reduce, or modify any assessment and shall make its determination upon each assessment described in the report and thereafter, by resolution, shall confirm the assessments.

(Ord. No. 4546, 1-28-2020)

F-3033.5 - MAJORITY PROTEST PROCEEDING.

For the first fiscal year in which an assessment is proposed to be imposed pursuant to Government Code Section 53750 et seq., the question of whether a levy of assessments shall be authorized shall be submitted to the eligible record owners of the District, zone or area of benefit. The majority protest proceeding shall comply with the procedures of Government Code Section 53753.

(Ord. No. 4546, 1-28-2020)

F-3034 - CORRECTIONS TO REPORT.

Thereafter the Director may correct assessments in the same manner as assessor's or assessee's errors may be corrected but based only upon any or all of the following:

(a)

Changes or corrections in ownership of a parcel;

(b)

Changes or corrections of address of an owner of a parcel;

(c)

Subdivision of an existing parcel;

(d)

Changes or corrections in use of all or part of a parcel;

(e)

Changes or corrections in the computation of the area of a parcel;

(f)

As to railroad right-of-way properties only, changes or corrections with respect to the amount of benefit received from the flood control services rendered.

Corrections to the report are not valid unless and until approved by the Board. Corrections must be made within four (4) years of the date of the resolution confirming the assessment.

(Ord. No. 4546, 1-28-2020)

F-3035 - COPY TO AUDITOR-CONTROLLER.

The Clerk shall immediately file certified copies of the final determination of assessments and confirming resolution with the Auditor-Controller.

(Ord. No. 4546, 1-28-2020)

F-3036 - COLLECTION OF ASSESSMENT.

The assessment for each parcel set forth in the final determination by the Board shall appear as a separate item on the tax bill. The confirmed assessment shall be levied and collected at the same time and in the same manner as the general tax levy for county purposes, and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such taxes.

(Ord. No. 4546, 1-28-2020)

F-3037 - APPLICABLE LAW.

All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to such assessment except as otherwise provided in this division or in Government Code Section 53750 et seq. The District shall comply with the provisions of Government Code Section 53750 et seq.

(Ord. No. 4546, 1-28-2020)

F-3038 - COMPLIANCE WITH GOVERNMENT CODE SECTION 53753.

Compliance with the notice, protest, and hearing requirements specified in Government Code section 53753 regarding the levy of a new or increased assessment, as defined by Government Code Section 53750, subd. (b) and (h), supersede any other statutory provisions which may be in conflict with section 53753.

(Ord. No. 4546, 1-28-2020)

F-3039 - RESERVED.