Tuolumne County Municipal Code Ch. 3.16 County Service Areas Charges

Sections:

• 3.16.010 Authority to fix and collect.

• 3.16.020 Applicability.

• 3.16.030 Annual written report.

• 3.16.040 Notice of hearing

• 3.16.050 Hearing.

• 3.16.060 Tax bill.

• 3.16.070 Collection procedure.

• 3.16.080 Exercise of discretion reserved.

• 3.16.090 Use of tax roll.

Pursuant to authority granted by Section 25210.77(a) of the Government Code, the board of supervisors may fix and collect charges for services rendered by county service areas governed by the board to pay, in whole or in part, for the cost of such services.
The revenue obtained thereby may be in lieu of or supplemental to revenue obtained by the levy of taxes. The charges may, or may not, vary by reason of the nature of the use or the amount in which the services rendered correspond to the cost and the value of the services. (Ord. 964 § 1 (part), 1978; prior code § 8-4.0).

this chapter shall be deemed to be applicable to all county service areas governed by the board of supervisors including county service areas created after the effective date of the ordinance by which this chapter was enacted into law. (Ord. 964 § I (part), 1978; prior code § 8-4.8).

the board of supervisors shall cause a written report to be prepared for each county service area for which charges will be imposed and collected on the tax roll. The report shall contain a description of each parcel of real property receiving services and the amount of the charge for each parcel for the year computed. The
report shall be filed with the clerk of the board of supervisors. (Ord. 964 § 1 (part), 1978; prior code § 8-4.2).

the report, the clerk shall fix a time, date and place for the hearing thereon and for filing objections or protests thereto. The clerk shall publish notice of such hearing as provided in Section 6066 of the Government Code in a newspaper of general circulation printed and published in the county. If the report reflects there are less than one thousand affected parcels, the clerk shall also give written notice of such hearing by mail to the owner of the real property on which the charge is sought to be imposed, as his/her name and address appear on the latest equalized assessment roll, at least fourteen days prior to the hearing. Hearings pertaining to one or more service areas may be set at the same time and place. (Ord. 1703 § 1, 1989; Ord. 1242 § 1, 1982; Ord. 964 § 1 (part), 1978; prior code § 8-4.3).

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 of supervisors may adopt, revise, change, reduce or modify any charge and shall make its determination upon each charge as described in the report and shall by resolution confirm the report. (Ord. 964 § 1 (part), 1978; prior code § 8-4.4).

the report are confirmed, they shall appear as a separate item on the tax bill. (Ord. 964 § 1 (part), 1978; prior code § 8-4.5).

charges may 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 the same procedure and sale in case of delinquency as provided for
ad valorem property taxes. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes shall be applicable to such charges except:

1. Limitations upon the amount of taxes which can be collected; and

2. If the 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 pursuant to this section shall not result in a lien against such real property but instead shall be transferred to the unsecured roll for collection.

B. The method of collecting charges as provided in this section shall be available as an alternative to any other method of collection available and need not be utilized unless the board of supervisors in its discretion elects to use such method. (Ord. 964 § 1 (part), 1978; prior code § 8-4.6).

None of the provisions of this chapter shall be deemed to require the board of supervisors to provide any authorized service or services of any type, at any time, within any county service area. The board of supervisors expressly reserves the right to exercise its discretion with respect to such matters. (Ord. 964 § 1 (part), 1978; prior code § 8-4.7).

pursuant to this chapter may be collected on the tax roll in the same manner and at the same time as general ad valorem property taxes are collected. (Ord. 964 § 1 (part), 1978; prior code § 8-4.1).