Santa Ana Municipal Code Art. XI Assessment by Lien

(a) Recording of a certificate of lien. If any amount, including penalties, interest, and administrative charges required to be paid under this chapter is not paid when due, the collector or any duly authorized revenue officer acting as his or her designated agent, may record or cause to be recorded, in the office of the county recorder(s) of such counties as the collector may determine, a certificate which specifies the amount due, the name and address of the person liable for the same, a statement that the collector has complied with all provisions of this chapter in the determination of the amount required to be paid, and a legal description of the real property owned by such person. From the time of the recording of the certificate, the amount required to be paid together with penalties, interest, and administrative charges owing constitutes a lien upon all real property in the county owned by such person or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten (10) years from the filing of a certificate unless sooner released or otherwise discharged.

(b) Recording service fee. Whenever the collector in his or her discretion determines that the recording of a certificate of lien is desirable to secure and effectuate the collection of any amount required to be paid under the terms of this chapter, then a recording service fee shall be applicable in the amount as specified by resolution of the city council.

(Ord. No. NS-2161, § 9, 6-15-92; Ord. No. NS-2841, § 5, 2-4-13)

Editor's note— Ord. No. NS-2841, § 5, adopted February 4, 2013, amended the title of § 21-122 to read as set out herein. Previously § 21-122 was titled "Nonpayment of tax; assessment by lien."

Editor's note— Ord. No. NS-2841, § 5, adopted February 4, 2013, repealed §§ 21-123—21-125 in their entirety. Former §§ 21-123—21-125 pertained to notice of hearing of lien collection of delinquent taxes by special tax roll assessment; recordation of lien for delinquent charges, respectively, and were derived from Ord. No. NS-2161, § 9, adopted June 15, 1992.