A. Whenever delinquent business registration fees and appropriate penalties cannot be collected after proper notification to the property/business owner, the total uncollected amount including penalties and administrative fees shall become assessments, and the City Clerk or his or her duly authorized representative shall compile a list of such assessments together with parcel number designations and addresses upon which the assessments are being fixed.
B. After notice and hearing, and upon confirmation of the imposition of the liens by resolution of the Mayor and Common Council, the City Clerk shall file a certified copy of the approved resolution with the Auditor of the County of San Bernardino, State of California, directing that all unpaid business registration fees, penalties and administrative fees be entered as lien charges against said property as it appears on the current assessment rolls. Liens will be collected at the same time and in the same manner, subject to the same penalties and interest upon delinquencies, as the general taxes for the City of San Bernardino are collected. The City Clerk shall present for recording appropriate notices of the imposition of these liens with the County Recorder.
(Ord. MC-756, 11-21-90)