Section 25831 Of Article 2. Disposal Facilities From California Government Code >> Division 2. >> Title 3. >> Part 2. >> Chapter 8. >> Article 2.
25831
. Any fees authorized pursuant to Section 25830, or pursuant
to Section 40059 of the Public Resources Code, that remain unpaid for
a period of 60 or more days after the date upon which they were
billed may be collected thereafter by the county as provided in this
section.
(a) At least once a year, the board of supervisors shall cause to
be prepared a report of delinquent fees. The board shall fix a time,
date, and place for hearing the report and any objections or
protests to the report.
(b) The board shall cause notice of the hearing to be mailed to
the landowners listed on the report not less than 10 days prior to
the date of the hearing.
(c) At the hearing, the board shall hear any objections or
protests of landowners liable to be assessed for delinquent fees. The
board may make revisions or corrections to the report as it deems
just, after which, by resolution, the report shall be confirmed.
(d) The delinquent fees set forth in the report as confirmed, or
the list prepared pursuant to subdivision (e), shall constitute
special assessments against the respective parcels of land and are a
lien on the property for the amount of the delinquent fees. A
certified copy of the confirmed report, or the list prepared pursuant
to subdivision (e), shall be filed with the county auditor for the
amounts of the respective assessments against the respective parcels
of land as they appear on the current assessment roll. The lien
created attaches upon recordation, in the office of the county
recorder of the county in which the property is situated, of a
certified copy of the resolution of confirmation or the list prepared
pursuant to subdivision (e). The assessment may be collected at the
same time and in the same manner as ordinary county ad valorem
property taxes are collected and shall be subject to the same
penalties and the same procedure and sale in case of delinquency as
provided for those taxes. All laws applicable to the levy,
collection, and enforcement of county ad valorem property taxes shall
be applicable to the assessment, except that if any real property to
which the lien would attach has been transferred or conveyed to a
bona fide purchaser for value, or if a lien of a bona fide
encumbrancer for value has been created and attaches thereon, prior
to the date on which the first installment of the taxes would become
delinquent, then the lien that would otherwise be imposed by this
section shall not attach to the real property and the delinquent
fees, as confirmed, relating to the property shall be transferred to
the unsecured roll for collection.
(e) The requirements of subdivisions (a), (b), and (c) may be
waived only if the county has adopted an alternative administrative
procedure that allows property owners to appeal the solid waste fee
and property owners are notified of their right to appeal. A list of
delinquent fees shall be prepared showing the assessments of each
respective parcel and shall be filed with the auditor.