Item 6.1: Assessment of Delinquent
Sewer Service Charge as a Lien on the
Affected Parcel and Placement on
Property TaxBill
C I TY C O U N C I L PU BL I C H EAR I N G
J U N E 1 6 , 2 0 2 6
J I M M Y VASQ U EZ, R EVEN U E M AN AG ER , FI N AN C E D EPARTM EN T
AD R I AN D EL R I O, D I R EC TO R O FFI N AN 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.
CVMC section 13.14.150 outlines
payment obligations, the billing cycle,
notices, penalties for delinquency
and lien procedures. Our approach is
highlighted as follows:
Collections & Lien Process
Customer Service and Program
Impact
Resolution of lien-eligible accounts in this cycle:
o 59 payment plans created, valued at $73K
o 1,521 accounts sent Past Due Notice
o Of which, 228 subject to the Public Hearing
o $162,476 in delinquent charges
Reduced Sewer Service Charge Program:
o 924 accounts received $153k in bill credits in
FY 2026
o 948 accounts projected to receive $172K in
bill credits in FY 2027
Recent delinquencies placed on County tax rolls:
o FY 2026 – Collected $196K of $207K August 2025
tax roll placements
o Outstanding delinquencies with a recorded lien are
placed on County tax rolls annually in August
Recommended Action
Staff recommends City Council adopt a resolution assessing delinquent sewer service charges as recorded liens upon their respective parcels and placement of those charges on the property tax bill for collection by the County Treasurer-Tax Collector.