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(a) Initiating Lien Proceedings. If the full amount of the delinquent tax, penalties, and interest is not paid within 30 days after service of the notice of deficiency determination, the County Recorder, within one year of the deficiency determination becoming due and payable, may report the delinquency to the Board of Supervisors (“the Board”) and request the Board to initiate proceedings to impose a lien for the total unpaid balance against the real property that was transferred by the document delivered without full payment of tax. Said report shall, for each delinquent account, contain the names of the persons liable for the tax, the total amount due, including delinquent taxes, penalties, and interest, a description of the lands, tenements, or other realty sold that was transferred by the document delivered without full payment of tax, and the date on which the County Recorder served its notice of deficiency determination. Upon receipt of such report the Board shall fix a time and place for hearing the report and any protests or objections thereto and shall cause notice of the hearing to be mailed not less than 10 days prior to the date of hearing to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination.
(b) Hearing. At the time so fixed, the Board shall meet to hear the report and any protests or objections thereto. The Board may make such revisions, corrections, or modifications of the report as it may deem just; and 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. 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 a form sufficient to meet recording requirements.
(c) Special Assessment Lien. Upon confirmation of the report by the Board, the unpaid balance reported therein, including tax, penalties, and interest, shall constitute a special assessment against the real property that was transferred by the document delivered without full payment of tax; provided, however, that the special assessment, and the lien created thereby, shall attach only to interests in the property that were held, on the date the notice of deficiency determination was recorded, by persons liable for the tax. Each such assessment shall be subordinate to all existing special assessment liens previously imposed upon such parcels and paramount to all other liens except those for State, County, and municipal taxes with which it shall be in parity. The lien shall continue until the assessment and all interest and penalties due and payable thereon are paid. All laws applicable to the levy, collection, and enforcement of municipal taxes shall be applicable to said special assessment. The Clerk of the Board shall give notice of the confirmation of the report to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination and shall cause the confirmed and verified report to be recorded in the County Recorder’s office and the special assessment lien on each parcel of property described in the report shall thereupon secure an additional charge for administrative expenses of $50 or 10% of the unpaid balance, whichever is higher. An action to set aside the special assessment and the lien created thereby shall be commenced within one year from and after the date that notice of the confirmation of the report was given to the persons liable for the tax and to the property owners.
(d) Filing with Controller and Tax Col- lector. The Clerk of the Board shall file a certified copy of each confirmed report with the Controller and Tax Collector within 10 days after confirma- tion of the report, whereupon it shall be the duty of said officers to add the amount of each special assessment to the next regular bill for taxes levied for municipal purposes against the respective par- cels of property described in the confirmed report.
(e) Payment of Special Assessment. On payment to the Tax Collector of the special assessment, including delinquent taxes, accrued penalties, interest, and the administrative expense charge authorized by Section 1115.1(c) above, the Tax Collector shall cause a Release of Lien to be recorded with the County Recorder and shall pay the statutory recording fee from the administrative expense charge. Except for the fee paid to record the Release of Lien, all sums collected by the Tax Collector pursuant to this Article 12-C shall be deposited to the General Fund.
(a) Penalties.
(1) Delinquency Penalties. If any tax is not paid prior to becoming delinquent, a delinquency penalty of 25% of the amount of tax due shall accrue. In the event only a portion of the tax is unpaid prior to becoming delinquent, the penalty shall accrue only as to the portion remaining unpaid. An additional penalty of 10% shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency.
(2) Penalties for Fraud or Intent to Evade Tax. When the County Recorder determines that the failure of any person to timely pay any tax due under this Article 12-C was attributable to fraud or an intent to evade this Article 12-C, the County Recorder shall impose a penalty in the amount of 50% of the amount of the unpaid tax. This penalty shall be in addition to the penalty imposed under Section 1115.2(a)(1) and any other fines, penalties, or other charges imposed by law.
(b) Interest. Interest shall accrue at the rate of 1% a month, or fraction thereof, on the amount of delinquent tax, exclusive of penalties and interest, from the date the tax becomes delinquent to the date of payment.
(c) Penalties and Interest Part of Tax. Interest and penalties accrued shall become part of the tax.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(Former Ord. 377-84, App. 8/31/84; amended by Ord. 17-98, App. 1/16/98; Ord. 20-09, File No. 081450, App. 2/5/2009; repealed by Ord. 201-13
, File No. 130276, App. 10/3/2013, Eff. 11/2/2013)
Any notice required to be given hereunder by the County Recorder or the Board of Supervisors to any person shall be sufficiently given or served if it is personally served upon such person or if it is deposited, postage prepaid, in a post office letter box addressed to the person at the address for such person given on an affidavit described in Sections 1111(c) or (d), a deed, instrument or writing subject to the tax, a refund claim form, or written protests or objections to a report of delinquency filed for or on behalf of the person or, if no such address is available, to the person at the official address maintained by the County Assessor for mailing of tax bills levied against the real property that was transferred without full payment of tax or, if no such address is available, to the person at the address of said real property. In the case of service by mail, the service is complete at the time of deposit with the United States Postal Service.
(a) The amount of any tax, penalty, or interest imposed by this Article 12-C shall be deemed a debt owed to the City and County of San Francisco. Any person owing the tax shall be liable in an action brought in the name of the City and County of San Francisco for the recovery of such debt. In such action a reasonable attorney’s fee shall be awarded the plaintiff. The provisions of this Section 1115.4 shall not be deemed a limitation upon the right of the City and County of San Francisco to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax, penalty, or interest imposed by this Article 12-C or the failure to comply with any of the provisions hereof.
(b) (1) If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may bring an action in the courts of this State, or any other state, or of the District of Columbia, or of the United States and its territories or possessions, or any other forum where permitted by law to recover in the name of the City any amount of the unpaid taxes, together with penalties, interest, and costs, including reasonable attorneys’ fees.
(2) In any action filed pursuant to this Section 1115.4(b), the complaint shall attach a certificate executed by the Tax Collector or his or her representative that contains the following information:
(A) the name of the person liable for the tax;
(B) a description of the lands, property, or other realty sold that was transferred without full payment of tax;
(C) the amount of the tax, penalty, and interest remaining unpaid as of the last day of the month prior to the month in which the complaint is filed; and
(D) the fact that the City has complied with all provisions of this Article 12-C in the computation and the levy of the tax, penalty, or interest.
(3) In prosecuting such actions, the Tax Collector shall be entitled to all of the provisional remedies provided by law. Any such action shall be commenced within 3 years from the date the deficiency determination issued under Section 1115 became due and payable.
(c) If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may record a tax lien with the County Recorder, thereby creating a tax lien on all of the assessee’s property and rights to property, including realty, personalty, and intangibles. The Tax Collector may record or file such tax lien in the office of the Recorder of any California county, with the California Secretary of State, and with any other California public entity that is otherwise authorized by law to record liens. The Tax Collector may record or file such tax liens in any other office of any other jurisdiction as permitted by law. The tax lien shall identify the Tax Collector as the lienor, and the amount of the lien. Simultaneously with the recording, a copy of the tax lien shall be mailed to or personally served upon the person determined to be liable for the tax at said person’s last known address based upon the information contained in the County Assessor records. The tax lien after recordation has the force, effect, and priority of a judgment lien and continues for 10 years from the date of recording, unless sooner released or otherwise discharged.
(Added by Ord. 377-84, App. 8/31/84; amended by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(a) Notice; Certificate. If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38
of the Administrative Code, the Tax Collector may file, no sooner than 20 days after the mailing of the notice required in Section 1115.5(a)(1), in the office of the Clerk of the Court, without fee, a certificate specifying as follows:
(1) That a notice of intent to file the certificate has been sent, by certified mail, to the person determined to be liable for the tax at the person’s last known address, not less than 20 days prior to the date of the certificate;
(2) That the notice required in subsection (a)(1) set forth the following information:
(A) The name and address of the person determined to be liable for the tax;
(B) The description of the lands, property, or other realty sold that was transferred without full payment of tax;
(C) That judgment will be sought in the amount of the tax, penalty, interest, and fees remaining unpaid at the time of the filing of the certificate, and costs as permitted by law;
(D) That, upon issuance and recordation of the judgment, additional interest will continue to accrue at the rate prescribed by the Enforcement of Judgments Law in Title 9 of Part 2 of the California Code of Civil Procedure, and that any bond premium posted or other costs to enforce the judgment shall be an added charge; and
(E) That a recording fee in the amount set forth in Section 27361.3 of the California Government Code will be required to be paid for the purpose of the recordation of any release of the judgment lien;
(3) The name of the person determined to be liable for the tax;
(4) The amount for which judgment is to be entered;
(5) That the City has complied with all provisions of Article 12-C of the Business and Tax Regulations Code in the computation and the levy of the tax, penalty, interest, and fees; and
(6) That a request is therein made for issuance and entry of judgment against the person determined to be liable for the tax.
(b) Filing of Certificate; Entry of Judgment. The Clerk of the Court, immediately upon the filing of the certificate, shall enter a judgment for the City and County against the person determined to be liable for the tax in the amount of the tax, penalty, interest, and fees set forth in the certificate. The Clerk of the Court may file the judgment in a loose-leaf book entitled “City and County Summary Tax Judgments.”
(c) Recording of Judgment; Lien. An abstract or copy of the judgment shall be recorded, without fee, in the County Recorder’s Office, and may be recorded in any other office in which such filing is permitted by law. The summary judgment shall be enforceable pursuant to the Enforcement of Judgments Law, located in Title 9 of Part 2 of the California Code of Civil Procedure.
(d) Additional Penalty. In addition to any penalty or fee imposed under this Article 12-C
of the Business and Tax Regulations Code, a penalty equal to the costs incurred to enforce the judgment entered pursuant to this Section 1115.5, 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.
(e) Extension of Lien. Within 10 years from the date of the recording or the date of the last extension of the lien in the manner provided for in this Section 1115.5, the lien may be extended by recording in the County Recorder’s Office 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.
(f) Execution Upon the Judgment. 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.
(g) Satisfaction of Judgment; Removal of Lien.
(1) 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 County Recorder’s Office. In addition to the judgment amount, and any additional penalty, interest, fee, 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 County Recorder together with the documents for release or discharge.
(2) 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 County Recorder’s Office. A recording under this Section 1115.5(g)(2) shall be made without fee.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may, not later than three years after the payment became delinquent or the notice of deficiency determination became due and payable, whichever is later, give notice thereof by mail or by personal service to any persons in the State of California having in their possession or under their control any credits or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving such notice, the persons so notified shall, within five days of the receipt of the notice, advise the Tax Collector by sworn writing of all such credits, personal property, or debts. Further, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Collector consents to a transfer or disposition or until 30 days elapse after the person has advised the Tax Collector in a sworn writing of all such credits, personal property, or debts. Unless otherwise required by law, if persons so notified transfer such assets in violation of the provisions of this Section 1115.6, they shall become indebted to the City for the value of the property transferred, or the amount owed to the City by the delinquent person, whichever is less.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(a) Any person or persons shall be guilty of a misdemeanor who:
(1) Makes any oral misrepresentation to any employee of the County Recorder’s office of:
(A) The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
(B) Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C; or
(2) Makes any written misrepresentation of a material fact in any affidavit, declaration, or other writing that is required or may be required by this Article 12-C; or
(3) Furnishes to the County Recorder’s office any false record or documentary proof which misrepresents:
(A) The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
(B) Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C.
(b) No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the land, tenements, or other realty described in a document subject to the tax imposed by this Article 12-C.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
The remedies, procedures, penalties, interest, collection costs, and other costs and charges, including reasonable attorneys’ fees, provided in this Article 12-C are cumulative, and may be pursued alternatively, concurrently, or consecutively as the County Recorder and/or the Tax Collector determine.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(a) Unless otherwise required by law, the information in a person’s affidavit filed under Sections 1111(c) or (d) is confidential, as is any information the County Recorder learns about a person from the person or in response to the County Recorder’s request for information made under Section 1111.1. Information regarding the County Recorder’s investigation of a particular person or transaction, including the fact that the County Recorder has sent a request for information to a particular person or is investigating a particular person or transaction, is also confidential. Except as permitted by this Section 1118 or as otherwise required by law, neither the County Recorder nor his or her staff, nor any other of the City’s current or former employees or agents may disclose confidential information to any person.
(b) At the discretion of the County Recorder or Tax Collector, otherwise confidential information may be disclosed in any judicial proceeding or administrative proceeding pertaining to tax administration, determination, assessment, collection, or enforcement, of any civil or criminal liability arising under this Article 12-C if the information concerns a person who is a party to the proceeding, or the proceeding arose out of, or in connection with determining that person’s civil or criminal liability, or the collection of that person’s liability with respect to any tax imposed thereunder.
(c) At the discretion of the County Recorder or Tax Collector, disclosure of otherwise confidential information may be made to the extent such disclosures are reasonably necessary to obtaining information bearing a direct relationship to the determination, assessment, collection, or enforcement of any civil or criminal liability arising under this Article 12-C.
(d) At the discretion of the County Recorder or Tax Collector, the County Recorder or Tax Collector may disclose otherwise confidential information to employees or agents of the County Recorder or Tax Collector or other City employees who are engaged in matters preparatory to any judicial or administrative proceeding pertaining to the administration or enforcement of any civil or criminal liability arising out of this Article 12-C.
(e) If the County Recorder or Tax Collector determines that a liability owing from a person may be collected from another person, the County Recorder or Tax Collector may disclose to such other person information relevant to the determination and collection of tax due or owing from the person owing the liability.
(f) The taxpayer, the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, and guarantors, and their duly authorized legal representatives if directly interested, may be given information regarding the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest, and penalties.
(g) Notwithstanding any other provision of the Business and Tax Regulations Code or of any City ordinance, the County Recorder and Tax Collector are authorized to enter into agreements with other public taxing agencies providing for the exchange of information for official purposes of said agencies, and to implement any such agreement through the exchange of information.
(h) Notwithstanding, any other provision of the Business and Tax Regulations Code or of any City ordinance, the County Recorder and Tax Collector shall provide any and all information to the Assessor and Controller that is needed to fulfill the Assessor’s responsibilities under Section 6.101 of the Charter or the Controller’s responsibilities under Section 3.105 of the Charter. With regard to all such information provided by the County Recorder or Tax Collector, the Assessor and Controller shall be subject to the confidentiality provisions of subsection (a) of this Section 1118.
(i) The County Recorder or Tax Collector may disclose to any City employee or agent for official purposes any information described in Section 1118(a) in aggregate or other form that does not disclose the identity of particular taxpayers.
(j) Nothing in this Section 1118 shall impose any liability upon the Tax Collector or the County Recorder, or any employee or agent thereof, for any disclosures of confidential information made in the performance of his or her duties.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
The Board of Supervisors may amend or repeal this Article 12-C by ordinance without a vote of the people except as limited by the California Constitution.
(Added by Proposition C, 3/5/2024, Eff. 4/12/2024)