Item Number: 9
City Council / Board of Directors
Consent Calendar
Meeting of: September 1, 2026
Submitted By:
Asdghik Keyvanian, Finance Director / City Treasurer
Subject:
Adoption of Resolution No. 26-080 – Annual Assessments for Unpaid Rubbish Collection, Sewer Use Fees, Storm Drain Fees, Hazardous Waste Fees, and/or Assembly Bill 939 Recycling Fees, Replacing and superseding Resolution No. 26-052 to account for new provisions required by the County to process property tax roll collections Recommendation:
That the Honorable City Council Adopt Resolution No. 26-080 entitled, "A Resolution of the City Council of the City of Victorville, California, Replacing and Superseding Resolution No. 26-052 for the Purpose of Determining and Confirming Assessments and Proceedings for Unpaid Rubbish Collection, Sewer Use Fees, Storm Drain Fees, Hazardous Waste Fees, and/or Assembly Bill 939 Recycling Fees.” Fiscal Impact:
There is no fiscal impact associated with this agenda item. Proposed replacement Resolution Number 26-080 will allow delinquent balances to be collected for Fiscal Year 2026-2027, assessed by the County Assessor; assessments to be submitted for an estimated total of $1,662,562.52.
Strategic Plan Goal:
This item aligns with Goal A. Financial Sustainability - foster fiscal health through disciplined long-term planning, cost control, increased revenues, and cost recovery. By adding the non-paid fees to the taxes levied upon the property, the City is able to collect expected revenues and help maintain rates as low as possible.
Background:
Annually, the City conducts proceedings to identify and place liens on properties with delinquent rubbish collection, sewer use, storm drain, hazardous waste, and/or Assembly Bill 939 recycling fees. This annual process is conducted pursuant to Victorville Municipal Code (VMC) Sections 6.36.085 and 10.01.015.d, and California Health and Safety Code 4 8
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Section 5470 et seq. The process provides the City with a mechanism to recover charges that remain unpaid for more than sixty days. As part of the process, City staff submits the applicable charges and confirming resolution (adopted by the City Council following the holding of a duly noticed public hearing) to the San Bernardino County Auditor- Controller/Treasurer/Tax Collector (County ATC) for placement on the annual property tax roll prior to the County ATC’s August submission deadline.
During the July 21, 2026, City Council meeting, staff presented an agenda item for City Council consideration to transfer delinquent and unpaid rubbish collection, sewer use, and storm drain fees to the property tax roll. As part of these lien proceedings, letters regarding the date, time, and place of the public hearing were mailed to all affected parcel owners, advising them how to remedy their delinquent balances. The Notice of Public Hearing was also published twice in the newspaper. The City Council approved the item, and corresponding Resolution No. 26-052 was formally adopted.
Following adoption, Resolution No. 26-052 was submitted to the County ATC for processing through its new electronic processing system. Unexpectedly, the County ATC rejected the resolution because it did not include language specifically authorizing the inclusion of any applicable County administrative or processing fees associated with placing the delinquent charges on the annual tax roll in the amount to be levied and collected. Although these fees, which are in addition to the delinquent charges owed to the City, have in the past been automatically included by the County on the tax roll, the additional language has not been required or identified as an issue in prior years’ proceedings. The exclusion of this language was identified as an issue for other municipalities and special districts this year as well.
As a one-time accommodation for Fiscal Year 2026-2027, the County ATC has advised that corrected resolutions, approved by the respective governing bodies and meeting all applicable requirements, may be submitted through September 15, 2026. Accordingly, the item is being resubmitted to the City Council under a new (Replacement) Resolution No. 26-080 for consideration of the additional language requested by the County.
Discussion:
Replacement Resolution No. 26-080 is being presented to address the County ATC’s new requirements and allow the delinquent charges to be properly placed on the annual property tax roll for collection. The delinquent amounts and parcels to which they will be charged remain unchanged from those adopted on July 21, 2026, with only the additional language requested by the County’s ATC being added to Section 4. However, new recitals describing the need for the new resolution and the supersession of the prior resolution were also included, together with corrections to outdated references and other clarifying and conforming changes.
Exhibit “A” to Resolution No. 26-080 contains a listing of the parcels, property owners, and amounts of fees delinquent sixty days or more for rubbish collection, sewer use, storm drain, hazardous waste, and/or Assembly Bill 939 recycling. This listing is the same one that was previously attached as Exhibit “A” to Resolution No. 26-052 and confirmed by 4 8
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the City Council’s adoption thereof after the July 21, 2026 public hearing. The adoption of the aforementioned resolution authorized placement of the delinquent amounts in the listing on the County tax roll as liens, minus any payments received within five (5) working days following the date of the public hearing and including any additional late charges that have accrued to be collected in the same manner as property taxes.
Staff recommends that the City Council adopt attached Replacement Resolution No. 26- 080, which includes the additional language requested by the County ATC authorizing the total amount of the charges in Exhibit “A” thereto, including any applicable County administrative or processing fees, to be placed on the annual property tax roll. Resolution No. 26-080 will supersede and replace Resolution No. 26-052.
Staff remains available for any questions City Council may have.
Prepared By:
Alex M. Garcia, Finance Analyst
Attachments: A. Resolution No. 26-080