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Each head of a department or office shall report not less than annually to the Board of Supervisors on delinquent accounts as provided herein. The report to the Board of Supervisors shall contain the following information for each such delinquent account:
1. The property owner's name;
2. The purpose of the charge, the payment for which is overdue;
3. The amount due, including penalty and interest;
4. The amount of the unpaid balance, including penalty on the delinquent payment;
5. A description of the parcel or property against which a lien may be assessed. The descriptions of the parcels shall be those used for the same parcels on the Assessor's map books for the current year; and
6. A recommendation on whether the lien procedure is appropriate for such delinquent account; and if not, a detailed explanation of inappropriateness shall be included.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
Upon receipt of such report the Board shall fix a time, date and place for a hearing on the report and any protest or objections thereto, and shall cause notice of the hearing to be sent by certified mail to each owner of the property described in the report not less than 10 days prior to the date of hearing. Such notice shall be mailed to the owner at the address maintained by the Tax Collector for the mailing of property tax bills. In addition, where the proposed lien would be entitled to greater force, effect and priority than that provided by law for a judgment lien, a copy of the notice shall be mailed to other persons who have a recorded interest in the property.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
At the time fixed for the hearing on the report, the Board of Supervisors shall consider it along with any protests or objections of the owners of the properties liable to be assessed for delinquent accounts or other persons with a recorded interest in one or more of the properties. The Board may make such revisions, corrections or modifications of the report as it may deem necessary. In the event that the Board is satisfied with the correctness of the report (as submitted or as revised, corrected or modified), it shall be confirmed by resolution. The decision of the Board on the report and on all protests or objections thereto shall be final and conclusive; provided, however, any delinquent account may be removed from the report by payment in full at any time prior to confirmation of the report. The Clerk of the Board shall cause the confirmed report to be verified in form sufficient to meet recording requirements.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
Upon recordation of the confirmed report by the Board, the delinquent charges contained therein shall constitute a lien against the property.
The lien shall continue until the lien value and all interest, fees and penalties due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of ordinary municipal taxes shall be applicable to said lien, subject to two exceptions: (1) if any real property to which the lien would attach 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, prior to the date on which the first installment of taxes would become delinquent, then the lien that would otherwise be imposed by this Section shall not attach to the real property and the costs of enforcement relating to the property shall be transferred to the unsecured roll for collection; and (2) liens recorded pursuant to this Article shall only have the force, effect and priority of a judgment lien unless State law confers a different priority.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
The Clerk of the Board of Supervisors shall cause the confirmed and verified report to be recorded in the County Recorder's office. The lien on each parcel of property described in said report shall carry additional charges for administrative expenses of $50 or 10 percent of the amount owed, whichever is higher, together with interest at the rate of one percent per full month compounded monthly from the date of recordation of the lien on all charges due.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
The Clerk of the Board of Supervisors shall file a certified copy of each confirmed report with the Controller and Tax Collector within 10 days after confirmation of the report, whereupon it shall be the duty of said officers to add the amount of said lien to the next regular bill for taxes levied against said property for municipal purposes, and thereafter said amount shall be collected at the same time and in the same manner as ordinary City and County ad valorem real property taxes are collected, and shall be subject to the same procedure under foreclosure and sale in case of delinquency as provided for property taxes of the City and County of San Francisco, except that in conducting such a foreclosure and sale, the City shall have only the authority and priority that it is entitled to for enforcement of a judgment lien unless state law confers a different priority.
Except for the release of lien recording fee authorized in Section 10.237, where the expenditure of City funds for which the lien is being imposed was made from departmental funds, all sums collected by the Tax Collector pursuant to this Article shall be allocated to the credit of the department for which the lien was imposed and to such other City departments as are administering collection of the lien for reimbursement of those expenses. Where the costs for which the lien is imposed have been paid from the General Fund instead of departmental funds, the sums collected shall be deposited in the General Fund, and not allocated to the department for which the lien was imposed. Unless otherwise authorized by law, the proceeds of the lien transferred to the department may be used only to fund the activities or undertakings the charge leading to the lien was designed to fund.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)
Upon payment to the Tax Collector of the lien amount plus applicable penalties, administrative fees and interest charges, the Tax Collector shall cause to be recorded a Release of Lien with the County Recorder, and from the sum collected pursuant to Section 10.236, shall pay to the County Recorder a Release of Lien fee of $9.00.
(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)