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
City Council Meeting
July 11, 2023
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 85,000
customers for utility services.
Notice of Violation and Intent
to Record a Lien
The City mailed certified and regular letters
in October 2022 , December 2022, and March
2023, to the service address and the address
provided by San Joaquin County of
delinquent property owners
2,885 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 4 appeals were received by
property owners
1,405 new liens were recorded against
property owners
Notice of Charges to be
Assessed (Tax Roll)
The City mailed certified and regular
letters on May 10, 2023, to the service
address and the address provided by San
Joaquin County of delinquent property
owners
1,389 parcels received Notice of Charges to
be Assessed
Total delinquent charges of $2,824,726.36
Administrative hearings were provided to
owners on June 6 and 7, 2023
12 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 June 27,2023 and July 3, 2023
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:
The City received payments of approximately
$443,644 that satisfied the requirements to
avoid assessment of charges on the tax roll
1,201 accounts with a balance of
$2,381,082.75 remain delinquent and will be
referred to San Joaquin County for collection
on the 2023-2024 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, 2023 Assessment Report
Adopt the Delinquent Utility Service
Charges, 2023 Assessment Report
Direct the assessments to the placed on
the San Joaquin County Treasurer - Tax
Collector’s Tax Roll