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In addition to any penalty or fee imposed pursuant to the Business and Tax Regulations Code, a penalty equal to the costs incurred to enforce the judgment entered pursuant to Section 6.18-1 et seq., including reasonable attorneys' fees and costs, and the City's cost of salary and benefits for City staff to enforce the judgment, shall be imposed.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this Section 6.18-6, the lien may be extended by recording in the office of the Assessor-Recorder an abstract or copy of the judgment. From the time of the recording the lien extends to the property for 10 years unless sooner released or otherwise discharged.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
Execution shall issue upon the judgment upon request of the Tax Collector in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed by law.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(a) The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is filed with the Clerk of Court and recorded in the office of the Assessor-Recorder. In addition to the judgment amount, and any additional penalty, interest, cost, or other amount authorized by the Business and Tax Regulations Code, the Tax Collector shall collect the recording fee in the amount required by Section 27361.3 of the California Government Code and shall transmit the amount of the recording fee to the Assessor-Recorder together with the documents for release or discharge.
(b) The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the office of the Assessor-Recorder. A recording under this Subsection (b) shall be made without fee.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
In addition to the actions provided for in Section 6.10-3, the Tax Collector may bring a civil action to enjoin any violation of the Business and Tax Regulations Code. No person shall conduct business without the certificate of authority required under Section 6.6-1 or without the San Francisco business registration certificate required under Section 853 of Article 12. The Tax Collector may seek an injunction to prohibit any such person from doing business in San Francisco until such time as the violation is cured. Such injunction shall issue notwithstanding that judicial review of the Tax Collector’s action regarding such certificate of authority or business registration certificate has not been completed. The Tax Collector shall be entitled to its attorneys’ fees and costs in any action brought pursuant to this Section 6.19-1 where the Tax Collector is the prevailing party.
(Added as Sec. 6.19-4 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Former Sec. 6.19-1 added by Ord. 18-98; repealed by Ord. 290-00; Ord. 291-10, File No. 101099, App. 11/18/2010)
The remedies, penalties, and procedures provided under this Article 6 are cumulative and are not intended to be exclusive of any other available remedies, penalties, and procedures.
(Added as Sec. 6.19-5 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Former Sec. 6.19-2 added by Ord. 18-98; repealed by Ord. 290-00, File No. 001627, App. 12/22/2000)
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