PUBLIC HEARING TO APPROVE A
RESOLUTION OVERRULING PROTESTS,
ADOPTING THE DELINQUENT UTILITY
SERVICE ASSESSMENT REPORT, AND
DIRECTING THE ASSESSMENTS BE
PLACED ON THE SAN JOAQUIN COUNTY
TREASURER - TAX COLLECTOR’S TAX
ROLL
July 26, 2022
Item 16.2
Background
On March 20, 2018, Council authorized staff
(Resolution 2018-03-20-1403) to collect
property owner utility delinquencies through
liens and assessments on the property tax roll.
The process includes three steps:
Notice of Violation and Intent to Record a Lien
Notice of Charges to be Assessed (Tax Roll)
Council Public Hearing
The City bills approximately 94,000 customers
for utility services.
Notice of Violation and Intent to
Record a Lien
The City mailed certified and regular letters on
January 13, 2022 and March 24, 2022, to the
service address and the address provided by
San Joaquin County of delinquent property
owners
1,369 owners received a Notice to Lien unless
the City received full payment within 30 days
Property owners were provided the option to
appeal the lien
A total of 3 appeals were received by property
owners
811 new liens were recorded against property
owners
Notice of Charges to be Assessed
(Tax Roll)
The City mailed certified and regular letters on
June 9, 2022, to the service address and the
address provided by San Joaquin County of
delinquent property owners
1,621 parcels (1,599 customers) received Notice
of Charges to be Assessed
Total delinquent charges of $2,856,843.55
Administrative hearings were provided to owners
on June 22-23, 2022
16 owners appeared before the Hearing Officer
to present their case
Council Public Hearing Notice
Notice of this public hearing was published in
The Record on July 12 and July 19, 2022
Customers were informed that the City
Council will hear and consider all evidence,
testimony and objection through written
protest
Summary
Summary of the lien/tax roll process:
$519,726 in credits from the California
Wastewater Arrearage Program have been
applied to customers that are pending
assessment
The City received payments of approximately
$310,000 that satisfied the requirements to
avoid lien and assessment of charges on tax
roll
1,370 accounts with a balance of
$1,982,025.11 remain delinquent and will be
referred to San Joaquin County for collection
on the 2022-2023 property tax roll pending
City Council approval
Staff will account for any payments that come
in after this meeting before finalizing the
assessment list that is sent to the County
Recommended Action
At the conclusion of the Public Hearing, it is
recommended Council adopt a Resolution to:
Overrule all protests
Confirm the unpaid utility service charges set forth in the Delinquent Utility Service Charges, 2022
Assessment Report
Adopt the Delinquent Utility Service Charges, 2022
Assessment Report
Direct the assessments to the placed on the San
Joaquin County Treasurer - Tax Collector’s Tax Roll
Authorize and direct the City Manager or his designee to execute all documents
Authorize the City Manager to take any necessary and
appropriate actions to carry out the purpose and intent of the Resolution