2019-103 - Confirming the Costs and Expenditures Incumbered

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SANTA ANA MUNICIPAL CODE (Code 1952, § 3842.8; Ord. No. NS-880, § 1, 6-5-67) Sec. 16-58. - Same —Collection procedure. After confirmation of a report, a certified copy of the same shall be filed with the county auditor on or before August 10th of each year. The descriptions of the parcels reported shall be those used for the same parcels on the county assessor's map book for the current year. The county auditor shall enter each assessment on the county tax roll opposite the parcel of land. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedures of foreclosure and sale provided for ordinary municipal taxes. As an alternative method, the county tax collector, in his discretion, may collect the assessments without reference to the general taxes, by issuing separate bills and receipts for the assessments. Laws relating to the levy, collection, and enforcement of county taxes shall apply to such special assessment taxes. (Code 1952, § 3842.9; Ord. No. NS-880, § 1, 6-5-67) Sec. 16-59. - Same —Correction of error. (a) Any assessment erroneously made may be cancelled or reduced so as to correct any error, and the tax paid on account thereof, not including any penalties or interest, may be refunded to the person who paid the same, in accordance with the following procedure: (1) A claim of error may be filed with the clerk of the council at any time before the expiration of one year following April 10th of the tax year in which such assessment appears or would first appear on the tax bill for the affected property. Such claim shall be in writing, in such form and detail as shall be required by the clerk of the council, and shall be verified; (2) Any claim filed shall be forwarded to the city public works director for review and report to the city finance director. If the city public works director shall determine that such assessment was erroneously made, in whole or in part, the city finance director shall request the county board of supervisors to direct the county auditor -controller to correct the tax rolls as to the affected property by removing or reducing the erroneous assessment, and the direction of the city finance director shall be authority for the auditor -controller so to correct the tax rolls. If such assessment shall have been paid, the part determined to be erroneously levied shall be refunded to the person who paid the same, by the city finance director. In lieu of proof otherwise, the city finance director may presume that the persons to whom the abatement cost was assessed were the persons who paid the same; (3) Any claimant whose claim is not favorably acted upon in whole or in part within sixty (60) days after the filing of the same, or whose claim is denied, in whole or in part in writing, by the city finance director, may, within ten (10) days after such denial or after the expiration of such period, appeal such denial or failure to act favorably to the city council pursuant to Chapter 3 of the Santa Ana Municipal Code; (4) If the city council shall find the disputed assessment to be erroneous in whole or in part it may direct the city finance director to correct the assessment accordingly, to cause the tax rolls to be corrected, and to make a refund of any portion of the assessment paid, all in the manner as hereinabove provided for such corrections and refunds; (5) Not later than thirty (30) days after the correction of any assessment or refund of any monies hereinunder, except by direction of the city council, the city finance director shall transmit to the city council a report of such action, together with the report of the city public works director. (b) Whenever the tax rolls have been corrected or a refund has been made hereunder by reason of an erroneous assessment, a corrected written report of the type required by section 16-55, relating to the work for which such erroneous assessment was levied, may be prepared by the officer who