A. The Director or his or her designee or employee is hereby authorized and directed each fiscal year, commencing with the fiscal year 2017-2018, to determine the parcel tax amount to be levied for each ensuing fiscal year for each taxable parcel of real property within the City, in the manner and as provided in § 5.06.020. The Director, in conjunction with the CFO, is hereby authorized and directed to provide all necessary information to the Los Angeles County Auditor-Controller to effect proper billing and collection of the parcel tax, so that the installments of the parcel tax shall be included on the secured property tax roll of the Los Angeles County Assessor. Unless otherwise required by the City Council, no City Council action shall be required to authorize the annual collection of the parcel tax as herein provided.
B. The parcel tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the Los Angeles County Assessor; provided, however, that the City Council may provide for other appropriate methods of collection of the parcel tax by appropriate resolution(s) of the City Council.
C. The parcel Tax shall constitute a lien upon the parcel upon which it is levied until it has been paid. Any unpaid parcel tax due under this Chapter shall be subject to all remedies provided under the Culver City Municipal Code and as provided by law.
(Ord. 2016-013 § 1 (part))