Santa Cruz County Municipal Code Art. IV Collection On Tax Roll

The County may elect to use the tax roll on which its general taxes are collected for the collection of current or delinquent service charges imposed in any district, as hereinafter provided.

(Ord. 3406 § 13, 1983)

Prior to the end of the fiscal year, a written report shall be prepared by the County Administrative Officer or the Director of the Department of Public Works and filed with the Clerk. The report shall contain a description of each parcel of real property receiving extended services pursuant to this chapter and the amount of the charge for each parcel for the forthcoming fiscal year, computed in conformity with the procedure set forth in SCCC § 4.26.040.

(Ord. 3406 § 14, 1983; Ord. 5290 § 13, 2019)

(A) Notice of Hearing. The Clerk shall cause notice of the filing of the report and of the time, date and place of a public hearing thereon and for filing objections or protests thereto, to be published once a week for two successive weeks prior to the date set for hearing, in a newspaper of general circulation printed and published in the County, pursuant to Government Code Section 6066. The public hearing shall also be noticed and held in accordance with the requirements of Article XIIID of the California Constitution to the extent applicable.

(B) Conducting the Public Hearing. At the time, date and place of the public hearing, the Board shall hear and consider all objections or protests, if any, to the report referred to in the notice. The Board may continue the hearing from time to time as necessary.

(C) Final Determination of Charges. Upon the conclusion of the hearing on the report, the Board may adopt, revise, change, reduce or modify any charge, or overrule any or all objections, insofar as such action is consistent with applicable provisions of Article XIIID of the California Constitution, and shall make its determination upon each charge as described in the report, and thereafter by resolution confirm the report.

(Ord. 3406 § 15, 1983; Ord. 4448 § 3, 1997; Ord. 5290 § 13, 2019)

Repealed by Ord. 5290.

(Ord. 3406 § 16, 1983)

Repealed by Ord. 5290.

(Ord. 3406 § 17, 1983; Ord. 4448 § 4, 1997)

On or before the tenth day of August in each year following the final determination of the Board, the Clerk shall file with the Auditor a copy of the report and the Board's resolution, and the Auditor shall enter the amounts of the charges against the respective lots or parcels of land as they appear on the current assessment roll. The time fixed for the performance of any act directed by this section may be extended by resolution of the Board to a date which will provide the Auditor with sufficient time to enter the amounts of the charges against the respective lots or parcels of land as they appear on the current assessment roll so as to be collected on the tax roll in the same manner and at the same time as the County general ad valorem property taxes are collected.

(Ord. 3406 § 18, 1983; Ord. 4261 § 1, 1993; Ord. 5290 § 13, 2019)

If the parcel is not described on the roll, the Auditor shall enter the description on the roll, together with the amounts of the charges, as shown on the report.

(Ord. 3406 § 19, 1983; Ord. 5290 § 13, 2019)

Charges levied pursuant to this chapter shall be collected at the same time and in the same manner as ordinary ad valorem taxes are collected by the County of Santa Cruz and shall have the same lien priority. The charges shall form the same basis for penalties and the same procedures for sale in case of delinquency as are provided for ad valorem taxes. The charges shall appear as a separate item on the tax bill.

(Ord. 3406 § 20, 1983; Ord. 5290 § 13, 2019)

All laws applicable to the levy, collection and enforcement of County ad valorem taxes, including but not limited to those pertaining to the matters of delinquency, correction, cancellation, refund and redemption, shall be applicable to charges levied pursuant to this chapter, except that if for the first year such a service charge is levied within a district, the real property to which such charge relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of County property taxes would become delinquent, the charge confirmed shall not result in a lien against such real property, but instead shall be transferred to the unsecured roll for collection.

(Ord. 3406 § 21, 1983; Ord. 5290 § 13, 2019)

The Tax Collector may, in their discretion, issue separate bills for such charges and separate receipts for collection on account of such charges. The County shall be compensated for services rendered in connection with the levy, collection and enforcement of such charges. Such compensation shall be one percent of all money collected. The compensation shall be paid into the County general fund.

(Ord. 3406 § 22, 1983; Ord. 5290 § 13, 2019)

The powers authorized by SCCC § 4.26.130 through § 4.26.230 shall be alternative to all other powers of the County, and alternative to procedures adopted by the Board for the collection of particular service charges.

(Ord. 3406 § 23, 1983; Ord. 5290 § 13, 2019)