NS-2162 - Laserfiche WebLink

Home Browse Search

ORDINANCE NS-2162 Page 11 259 of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the transient directly to the finance director, or when the transient having paid the tax to the operator, establishes to the satisfaction of the finance director that the transient has been unable to obtain a refund from the operator who collected the tax. (d) Written records. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. sec. 35-137. Actions to collect taxes; recording and enforcement of liens; cumulative remedies. (a) Actions to collect. Any tax required to be paid by any transient under the provisions of this article shall be deemed a debt owed by the transient to ~he city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city of Santa Ana for the recovery of such tax, penalties, interest, and administrative costs incurred in connection therewith, including attorney fees. (b) Recording of a certificate of lien. If any amount required to be paid under this article is not paid when due, the finance director or his designated agent may record in the office of the County Recorder(s) of such counties as the finance director may determine, a certificate which specifies the amount of tax, penalties and interest due, the name and address of the operator liable for the same, a statement that the finance director has complied with all provisions of this article in the determination of the amount required to be paid, and a legal description of the real property owned by the operator. From the time of the recording of the certificate, the amount required to be paid together with penalties and interest constitutes a lien upon all real property in the county owned by the operator or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten years from the filing of the certificate unless sooner released or otherwise discharged. (c) Warrant for collection of tax. At any time within three (3) years after the recording of a certificate of lien, the finance director or his designated agent may issue a warrant directed to any sheriff or marshall for the enforcement of the lien and the collection of any taxes, 11