a. Tentative Report. The City Engineer shall prepare a tentative report for each fiscal year for which a service charge is to be imposed, and shall file it with the City Clerk.
b. Contents. The tentative report shall contain a description of each parcel of real property receiving the miscellaneous extended service, the basic service charge for each service area subject to a service charge hereunder, and the estimated amount of the service charge for each parcel for such year.
c. Computation of Service Charge. The City Engineer shall compute and apportion the service charge by any formulas or methods which fairly distribute the service charge among all subject parcels in proportion to the estimated benefits they will receive from the miscellaneous extended service.
d. Notice of Hearing.
1. By City Clerk. Upon filing of the tentative report, the City Clerk shall fix a time, date, and place for the Town Council hearing thereon and for filing objections or protests thereto, and shall publish notice thereof as provided in Government Code Section 6066.
2. By City Engineer. In addition, whenever the service charge is to be imposed on a parcel for the first time, the Public Works Director shall mail such notice (at least ten (10) days beforehand) to those persons whose names and addresses appear on the current assessment roll.
3. Contents. The City Engineer notice shall state that the estimated service charge set forth in the tentative report may be changed upon subdivision of parcels or upon change in the class of use of parcels within the service area.
e. Hearing. The Town Council shall hear the matter as scheduled, or as postponed or continued for good cause, and consider any objections or protests to the tentative report. The Town Council may then adopt, revise, change, reduce, increase, or modify any estimated service charge, and shall make its determination upon each estimated service charge as described in the tentative report and, thereafter, by resolution, may confirm the tentative report. Such confirming resolution shall be adopted no later than July 1 of the fiscal year during which the service charge is to be collected.
f. Final Report and Levy. Thereafter, the City Engineer may revise the tentative report to conform to the official assessment roll for the fiscal year in which the service charge is to be collected, and such revised or unrevised, if no revision is necessary) report is the final report. Any change to an estimated basic service charge or estimated service charge may be based only on changes of ownership, changes of address, the subdivision of an existing parcel, and changes in the class of use of a parcel. Within thirty (30) days after the assessment roll is delivered to the Auditor, but no later than July 15 the final report shall be presented to the Town Council, which may, by resolution, confirm said report as presented or modified; the resolution constitutes the levy of the service charge for the fiscal year referred to in the final report. The resolution shall be adopted no later than August 10 of the fiscal year in which the service charge is to be collected. The City Clerk shall immediately file certified copies of the final report and confirming resolution with the Auditor.
g. Collection of Charge. The service charge for each parcel set forth in the final report shall appear as a separate item on the tax bill. The service charge may be collected at the same time and in the same manner as ordinary 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 such taxes.
h. Applicable Laws. All laws applicable to the levy, collection and enforcement of property taxes shall be applicable to such service charge, except that if the real property to which the service 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, before the date on which the first installment of such taxes would become delinquent, then the service 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.
i. Deadlines Do Not Invalidate. Failure to meet the time limits set forth in paragraphs e. or f., because of changes in State law which affect the procedures for equalizing the assessment roll, shall not invalidate any service charge imposed under this section. (Ord. #15, §1[8])