Item 7.1: Assessment of Delinquent
Sewer Service Charges as
Liens on Parcels and Placement on
Property Tax Bills
C I T Y C O U N C I L P U B L I C H E A R I N G
N O V E M B E R 1 2 , 2 0 2 4
J I M M Y VA S Q U E Z , R E V E N U E M A N A G E R , F I N A N C E D E PA R T M E N T
A D R I A N D E L RIO , A S S I S TA N T D I R E C TO R , F I N A N C E
Sewer Service Background
Per CVMC Section 13.14.110, the owner or occupant of any parcel which is connected to the City’s sewer system shall pay the required fees for sewer services.
Collections & Lien Process
CVMC Section 13.14.150 outlines payment obligations, billing cycles, proper noticing, penalties for delinquency and the lien process.
Our comprehensive approach is highlighted by the following:
◦ Several touchpoints and thorough noticing to customers ◦ Dedicated customer support
◦ Third-party validation of parcel and account data
◦ Legal review of noticing and communication
◦ Translated notices
◦ Payment plan options and grant programs
◦ Collection timeline spanning over 90 days in delinquent status
Lien Process Timeline
SERVICE
PERIODS
• Jan - Feb ‘24
• Mar - Apr ’24
• May - Jun ’24
FIRST
PAST-DUE
NOTICE
• Apr 17
• Jun 12
• Aug 7
SECOND
PAST-DUE
NOTICE
• May 15
• Jul 10
• Sep 4
FINAL
PAST-DUE
NOTICE
• Jun 17
• Aug 12
• Oct 7
PUBLIC
HEARING
NOTICE
MAILED
• Oct 30
PUBLIC
HEARING
NOTICE
PUBLISHED
• Nov 1
PUBLIC
HEARING
• Nov 12
LAST DAY
TO ACCEPT
PAYMENTS
• Nov 14
RECORD
LIEN
• Nov 15
PLACEMENT
ON TAX
ROLL
•Aug 8 ‘25
Accounts are billed in three distinct cycles to
correlate with Sweetwater Authority’s billing.
Customer Service and Program Impact
Successful resolution of lien-eligible accounts in this cycle:
o 40 payment plans valued at $99,873 were created for accounts subject to this lien cycle o $2.31M in A/R has been paid since initial Past Due Notices were sent in April 2024 o $336K in previously applied debt-relief grant money for lien-eligible accounts, Extended Wastewater Arrearages Program
Of the City’s 15,000 directly-billed sewer accounts; 919 accounts were sent a First Past Due Notice from April 2024 through August 2024. 219 accounts remain delinquent today.
For accounts placed on the tax roll resulting from the public hearing held in August 2023, the County has successfully collected $246,000 of $271,000 in delinquent sewer charges.
Recommended Action
Staff recommends City Council conduct the public hearing and adopt a resolution assessing certain delinquent sewer service charges as recorded liens upon the respective parcels of land and placement of those charges on the next regular property tax bill for collection by the County Treasurer-Tax Collector.