§ 150.10.

FILING OF LIEN WITH CONTROLLER AND TAX COLLECTOR; COLLECTION OF DELINQUENT ACCOUNTS BY THE BUREAU OF DELINQUENT REVENUE

If liens filed by Department are not paid during the fiscal year in which they were recorded, the Department shall annually transfer such liens to the Tax Collector, who shall add the amount of said liens to the current property tax bill for collection in the same manner as ordinary taxes of the City and County of San Francisco. Delinquent utility service liens recorded pursuant to this chapter shall have the force, effect and priority of a judgment lien. Nothing in this section shall be construed to affect the priority status of water and sewer service liens recorded on properties prior to January 1, 1996.

If the Tax Collector so agrees, Manager may also file any other claims for overdue water and sewer service charges with the Tax Collector, regardless of whether such accounts have resulted in the imposition of a lien. The Bureau of Delinquent Revenue may take action as necessary under Administrative Code Section 10.39 to collect all delinquent accounts owed to Department that are filed with the Tax Collector. The Bureau of Delinquent Revenue may recover reasonable attorney’s fees, collection fees, and other costs from debtors in prosecuting claims for money owed to Department.

History

(Amended by Ord. 223-81, App. 5/4/81; Ord. 243-99, File No. 991266, App. 9/22/99)

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