A. The city or, if there is one, the collector shall be entitled to payment from the owner for any collection services rendered.
B. If any owner fails to pay the collector for collection service for a five-month period or for any accrued period after collection service is stopped, the collector shall mail the owner a final request for payment for the amounts owed, plus penalties including the charge for service to the end of the owner's most recent billing period, which may include the month during which the notice was mailed. The final request shall include a warning notice that if the service charges are not paid within thirty days, they will be turned over to the city for placement on the tax rolls. The warning notice shall include information concerning the additional administrative charges that will become due if a lien is recorded against the property, and that the city shall assess the property on the next property tax statement if the charges plus penalties are not paid in full. The final request for payment shall be mailed to each owner that appears as the owner of the property for which the service was provided on the most recent property assessment rolls of the county assessor.
C. The form and content of the warning notice sent by the collector shall be approved by the director of finance of the city.
D. If the payment is not made by the owner within thirty days, the collector will file with the director of finance a verified notice which shall contain the assessor's parcel number, the name or names of the owner, the address of the property served, the period of the service, and the amounts due plus penalties as described in the resolution determining rates. The verified notice shall be submitted by the collector to the director of finance not more than ninety days following the final request for payment.
E. The verified notice shall set a time and place for an administrative hearing before the director of finance and shall be mailed by the collector to each person to whom the described property for which the service is rendered is assessed on the most recent property assessment rolls of the county assessor. The verified notice shall be mailed not less than fifteen days prior to the date of hearing.
F. The director of finance shall conduct a hearing. The director of finance shall determine what if any assessment should be imposed upon the owner.
G. If the director of finance approves the delinquent charges against the owner of the property and the owner fails to pay said charges, an assessment on the real property for which the services were rendered will be recorded with the recorder of Contra Costa County. The recorded assessment shall carry an additional administrative charge , as established by resolution, and subject to review on an annual or “as needed” basis, to determine that full cost recovery is collected.
H. Delinquent charges which remain unpaid by the owner shall constitute a special assessment against the property to which the service was rendered and shall be collected at such time as established by the county assessor for inclusion in the next property tax assessment.
I. The director of finance shall annually deliver to the auditor-controller of Contra Costa County for inclusion in the next property tax assessment the total sum of unpaid delinquent charges plus penalties for garbage collection service and administrative charges, plus an assessment charge of five dollars as a special assessment against the parcel of property situated within the city to which the service was rendered. The assessment shall be collected at the same time and in the same manner as ordinary municipal taxes are collected. The assessment shall be subordinate to all existing special assessment liens previously imposed on the property. It shall have priority over other liens except for those state, county and municipal taxes with which it shall have parity. The assessment shall continue until the assessment and all interest and charges due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to the special assessment.
J. Any funds received by the city for delinquent charges as described in this section shall be forwarded to the collector after first deducting the reasonable expenses incurred by the city. (Ord. 2008-10 § 1, 2008; Ord. 490 § 2(part), 1986).