(a) All assessments fixed and authorized in this Article may be collected directly by the County or added to the tax roll. When added to the tax roll, the assessment shall appear as a separate item on the tax roll for the vector control program and on the tax bill. The charge shall be collected at the same time and in the same manner as general ad valorem and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such County taxes.
(b) All laws applicable to the levy and collection of taxes shall apply except that if the real property to which such charges relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrance for value has been created and attached thereon, prior to the date on which the first installment of such taxes would then become delinquent, then the charge confirmed pursuant to this Article shall not result in a lien against such real property, but instead shall be transferred to the unsecured roll for collection. When collected directly by the County, said assessment shall be due at the same time as if collected on the tax roll. Delinquencies arising during direct County collection methods shall be assessed an additional $10.00 per parcel due to delinquent collections processing costs and all legal costs.
(Ord. 3105, passed - -1986; Am. Ord. 3549, passed - -1993; Am. Ord. 3672, passed - -1996)