(a) The total rate owed by the owner of a dwelling or commercial or industrial unit for uniform handling service rendered to such owner's property (or which have been attempted to be rendered, if uniform handling service is not allowed to be provided by action of the owner or tenant) shall be a civil debt owed to the grantee providing the uniform handling service.
(b) Any delinquent fees, and the related penalties and interest and costs of collection, shall be considered a debt owed to the County.
(c) Annually each grantee shall provide a list to the Division of all accounts which have delinquent fees. This list shall set out the amount of the delinquent fees, the time period for which the services related to the delinquent fees were provided, the identity of the property to which the service has been provided and the owner of such property.
(d) Pursuant to Health and Safety Code §§ 5473 through 5473a, the County elects to have delinquent fees, and the related penalties and interest and costs of collection, collected on the tax roll in the same manner, by the same person, and at the same time as, together with but not separately from, its general taxes. This election shall remain in effect until June 30, 2025.
(1) Pursuant to Health and Safety Code § 5473.10 the County hereby imposes:
(A) A basic penalty of 10 percent of the delinquent fees, which shall be assessed and shall be due and owing at the same time and in the same manner as the delinquent fees; and
(B) Simple interest on the delinquent fees of one and one-half percent per month, which interest shall be assessed and shall be due and owing at the same time and in the same manner as the delinquent fees.
(2) The County shall cause a written report to be prepared each year and filed with the Clerk of the Board. The report shall contain a description of each parcel of real property receiving uniform handling service for which delinquent fees exist, and the amount of the delinquent fees (and the associated basic penalty and interest and costs of collection) related to that real property.
(3) After providing any statutorily required notice and holding any statutorily required hearing, and following the final determination of the Board as to the delinquent fees detailed in the report, pursuant to Health and Safety Code § 5473.4, the Clerk of the Board shall, on or before August 10 of each year, file with the County Auditor/Controller-Recorder a copy of the report with a statement endorsed thereon over his or her signature that the report has been finally adopted by the Board. The Auditor/Controller-Recorder shall then enter the amounts of the delinquent fees (and the associated basic penalty and interest and costs of collection) against the respective lot or parcel of land as they appear on the current assessment roll. Pursuant to Health and Safety Code §§ 5473.5 and 5473.6, the amount of charges shall constitute a lien against the lot or parcel of land against which the charge has been imposed and the tax collector shall include the amount of charges on bills for taxes levied against the respective lots and parcels of land.
(e) Any delinquent fees (and the associated basic penalty and interest and costs of collection) which are collected by the County shall be allocated as follows:
(1) First, to the County up to the amount of the County's costs of collection;
(2) Next, to the grantee which provided the uniform handling service which gave rise to the delinquent fees, up to the amount of the delinquent fees and the associated interest provided for in Subdivision (d)(1)(B); and
(3) The remainder, if any, to the County.
(f) As used herein, the County's costs of collection include, but are not limited to, any staff time and related expenses or Division charges involved in preparing the report, placing the Delinquent Fees on the tax roll, collecting or distributing the delinquent fees and determining which monies received by the Division from the tax collector relate to which delinquent fees account.
(g) The County has no liability to pay the grantee any amount or sum for any delinquent fees and/or the associated interest to the extent same are not collected by the County.
(Ord. 4385, passed - -2020; Am. Ord. 4434, passed - -2022)