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Upon receipt of a certified copy of a city council resolution levying assessment installments in lieu of payment of sewer system connection fees, the finance director shall transmit such resolution to the Butte County auditor with the request that the assessment installments levied by the resolution be added to the county tax rolls at the time and in the manner provided therein. Thereafter, all assessment installments provided for in the resolution of the city council which become due in any year, together with all interest thereon, shall be payable in the same manner and at the same time as general taxes of the county on real property are payable, and such assessment installments and all interest thereon shall become delinquent at the same time and bear the same proportional penalty and interest after delinquency as do the general taxes of the county on real property.
(Ord. 1921 (part), Ord. 2113 §1)
Assessments in lieu of the payment of sewer system connection fees, including interest thereon, which are levied by resolution of the city council in the manner provided by this chapter, shall be levied in ten equal installments of principal and interest due and payable as follows:
A. Where the resolution levying the assessment installments is adopted by the city council between January first and July tenth, assessment installments shall be due and payable commencing on November tenth of the calendar year in which the resolution was adopted and on November tenth of each year thereafter until all assessment installments have been paid in full, November tenth being the same date that county property taxes are due and payable under the laws of the state of California.
B. Where the resolution levying the assessment is adopted by the city council between July eleventh and December thirty-first, assessment installments shall be due and payable commencing on November tenth of the calendar year next succeeding the calendar year in which the resolution was adopted and on November tenth of each year thereafter until all assessment installments have been paid in full.
(Ord. 1921 (part))
Interest on assessment installments in lieu of payment of sewer system connection fees, which are levied by resolution of the city council in the manner provided by this chapter, shall be computed on the basis of an interest rate equal to the average rate of interest being received by the city on all of the city's invested funds, as last determined by the finance director prior to the date an executed assessment petition, together with all appurtenant documents and fees required by this chapter, is filed in the office of the director, plus two percent (2%). Interest on one-half of each assessment installment shall begin to run from the date of the resolution levying the assessment and be computed and collected up to the tenth day of December next succeeding the date on which such assessment installment becomes due and payable, and the interest on the other one-half of each such assessment installment shall begin to run from the date of such resolution and be computed and collected up to the tenth day of April succeeding the date such assessment installment becomes due and payable.
(Ord. 1921 (part), Ord. 2012 §4 (part), Ord. 2113 §1, Ord. 2136 §3, Ord. 2142, Ord. 2364 §81)
Assessment installments in lieu of payment of sewer system connection fees which are levied by resolution of the city council in the manner provided by this chapter may be prepaid at any time between the date of adoption of the city council resolution and the date the last assessment installment is due and payable by depositing with the treasurer- tax collector of the county of Butte a sum equal to the principal, interest and penalties due on any delinquent installments which were payable in a prior tax year, plus a sum equal to the principal and interest due on any assessment installments included on the assessment roll of the county of Butte for the current tax year, and by depositing with the city finance director a sum equal to the unpaid principal of any remaining assessment installments, exclusive of any interest thereon. Upon prepayment of assessment installments in the manner provided for herein, the city finance director shall request the Butte County auditor to remove all such assessment installments from the county tax rolls and shall also cause the assessment lien levied by the city council resolution to be released in the manner hereinafter provided by this chapter.
(Ord. 1921 (part), Ord. 2113 §1)
As a cumulative remedy in the event any assessment installment levied in the manner provided for by this chapter and/or any interest or penalties or other charges accruing thereon are not paid when due, the city council may, not later than four years after the due date of the last such installment, order that the same be collected by an action brought in the superior court to foreclose the lien thereof, all in the manner provided for by the Improvement Bond Act of 1915, as set forth in Part 14, Division 10 of the Streets and Highways Code.
(Ord. 1921 (part))
Where all assessment installments levied in the manner provided for by this chapter have been paid in full, either by reason of the prepayment of such assessment installments or otherwise, the finance director shall execute and record in the official records of the county of Butte a notice stating that the assessment lien levied by the city council resolution is being released.
(Ord. 1921 (part), Ord. 2113 §1)