Shasta County Municipal Code Ch. 3.20 Parcel Charges

Pursuant to Government Code Section 25215.5, as it may be amended from time to time, the board of supervisors may establish a parcel charge within each county service area or zone thereof located therein. The parcel charge may vary by reason of the nature of the use or the month in which the service is rendered to correspond to the cost and value of the service. The nature and extent of service to be furnished shall be established prior to August 20th of each year and an appropriate parcel charge shall be determined to cover the cost of said services.

(Prior code § 5420)

(Ord. No. 2020-06, § I, 8-11-2020)

Editor's note— Ord. No. 2020-06, § I, adopted Aug, 11, 2020, amended § 3.20.010 and in doing so changed the title of said section from "establishing in lieu charge" to "establishing parcel charges," as set out herein.

The special districts manager shall annually prepare a written parcel report which shall contain a description of each parcel of real property receiving the particular extended service and the amount of the charge for such year computed in conformity with this chapter. The report shall be filed with the clerk of the board of supervisors on or before August 1st of each year.

(Prior code § 5421)

Upon receiving the parcel report, the clerk shall fix a time, date and place for hearing thereon and for filing objections or protests thereto. The clerk shall publish notice of the hearing as provided in Government Code Section 6066, at least fourteen days prior to the date set for hearing, in a newspaper of general circulation printed and published in Shasta County.

(Prior code § 5422)

At the time, date and place stated in the notice, the board of supervisors shall hear and consider all objections or protests, if any, to the report and may continue the hearing from time to time. Upon conclusion of the hearing, the board may adopt, revise, change, reduce, or modify any charge and shall make its determination upon each charge as described in the report and thereafter, by resolution, shall confirm the report.

(Prior code § 5423)

The charges set forth in the report, as confirmed, shall appear as a separate item on the tax bill. The charge shall be collected at the same time and in the same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and same procedures and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes shall be applicable to such charge, except that, if for the first year such charge is levied 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 encumbrance for value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, then the charge confirmed under Section 3.20.040 shall not result in a lien against such real property but instead shall be transferred to the unsecured roll for collection.

(Prior code § 5424)

Whenever a railroad, gas, water, or electric utility right-of-way is included within such service area, or zone thereof, the railroad, gas, water, or electric utility right-of-way or electric line right-of-way is included within such service area, or zone thereof, the railroad, gas, water, or electric utility right-of-way or electric line right-of-way shall be subject to the charges authorized only if, and to the extent that, it is found that it will benefit from the particular extended service, and the railroad, gas, water, or electric utility right-of-way or electric line right-of-way shall be subject to the same penalties, and the same procedure and sale, in case of delinquency as other properties in such service area or zone. In determining whether or not the railroad, gas, water, or electric utility right-of-way or electric line right-of-way benefits from the extended service, its use as a right-of-way for a railroad, gas, water, or electric utility shall be presumed to be permanent.

(Prior code § 5425)

No parcel charge shall be imposed upon a federal or state governmental agency or other local agency. If the cost of a particular service is apportioned among the parcels of a county service area, or a zone thereof, in proportion to the estimated benefits of the service to each parcel, any parcels owned by a federal or state governmental agency or a local agency and to which the service is provided shall be included in determining the apportionment, but the charges shall be billed to the affected agency under provisions of Chapter 3.12.

(Prior code § 5426)

Any parcel charge may be fixed and collected to pay all or part of the cost of the service for which the charge is established and the revenue obtained from any parcel charge may be in lieu of or supplemental to revenue obtained from any other source.

(Prior code § 5427)

All costs incurred by the county for the preparation of reports and for other administrative services provided pursuant to this chapter shall be a charge against the county service area or zone thereof affected and are deemed to be part of the cost of rendering the service for which a parcel charge is determined hereunder.

(Prior code § 5428)