Section 38744 Of Article 5. Water From California Government Code >> Division 3. >> Title 4. >> Part 2. >> Chapter 10. >> Article 5.
38744
. If any water standby charge authorized to be collected
pursuant to Section 38743 remains unpaid on the first day of the
month before the month in which the board of supervisors of the
county in which the city is located is required by law to levy county
general taxes, a 6-percent penalty shall accrue upon the amount
unpaid. The amount of the unpaid standby charge, plus the penalty,
shall constitute a lien upon the land for which the standby charge is
unpaid and shall be collected in the same manner and at the same
time as that applicable for the collection of unpaid or delinquent
county general taxes. The amount of tax attributable to unpaid water
standby charges, and the penalty thereon, shall be stated on the
county tax bill separately from all other taxes. All laws applicable
to the levy, collection and enforcement of municipal ad valorem taxes
shall be applicable to the charges appearing on the tax bill, except
that if any real property to which such 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
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the unpaid water standby charges, and any penalty
thereon, relating to such property shall be transferred to the
unsecured roll for collection.
On or before August 10, the city council shall furnish in writing
to the board of supervisors and to the county auditor, respectively,
a description of each and every parcel of land within the city upon
which a standby charge remains unpaid, together with the amount of
the unpaid charge, plus the penalty on each parcel of land.