Title
Staff Report for Resolutions Regarding Matter of Imposing Liens for Non-payment of Delinquent 2015 Business License tax, Solid Waste Service Charges, Sidewalk Improvements, Certified Unified Program Agency Fees, and Community Compliance Code Enforcement Charges.
Staffreport
SUMMARY AND RECOMMENDATIONS
Staff recommends City Council approval of the attached Resolutions:
• Resolution Overruling Protests
• Resolution Imposing liens for the non-payment of delinquent 2015 business license tax, solid waste service charges, sidewalk repairs, Certified Unified Program Agency (CUPA) fees, and community compliance code enforcement charges
Approval of the Resolutions at the close of the public hearing will permit the City to place these delinquent charges on the applicable fiscal year 2015-16 Alameda County secured property tax bills.
BACKGROUND
The San Leandro Municipal Code provides that delinquent 2015 business license tax, solid waste service charges, sidewalk repairs, CUPA fees, and community compliance code enforcement charges shall become a lien on the real property at which the service was received. A detailed listing of all delinquent accounts for each category type is attached. The accounts listed have not been paid as of July 20, 2015, for the services received, although ongoing attempts have been made to collect the balances due.
Businesses were sent an annual business license and fee renewal notice in December 2014 and a final notice in March 2015. In June 2015, a Notice of Violation letter was sent to businesses and property owners that have not renewed their license or that have a balance due, as well as notification of the July 20, 2015 public hearing.
Alameda County Industries (ACI) conducts all solid waste activities on behalf of the City of San Leandro. In accordance with the San Leandro Municipal Code, ACI has provided the requisite notices regarding the conduct of a public hearing to lien delinquent accounts.
Property owners with sidewalk repairs, CUPA fees and community compliance code enforcement charges were sent an initial invoice. Statements with overdue amounts are then sent monthly. The June and July statements included lien information and the public hearing date.
Current City Council Policy
The City Council conducts a public hearing to lien delinquent accounts annually.
Summary of Public Outreach Efforts
The meeting and public hearing have been properly noticed in accordance with State law.
A notice of the public hearing was sent to all property owners in accordance with the provisions of the Municipal Code.
Fiscal Impact
The City will eventually collect the entire amount delinquent less any collection fees charged by the Alameda County Tax Collector. The total amount of fees and charges submitted for liens is as follows:
Type Amount # of Accounts
Business License Tax $92,767.68 167
Solid Waste Service Charges $31,147.52 96
Sidewalk Repairs $3,246.98 3
CUPA Fees $913.27 1
Community Code
Compliance Charges $1,952.64 6
Total Liens for 2015-16 $130,028.09 273
Budget Authority
The City of San Leandro Charter
Attachments
Listing of delinquent accounts as of July 20, 2015
CONCLUSION
Staff recommends City Council approval of the Resolution Overruling Protests and the Resolution Imposing Liens for non-payment of delinquent 2015 business license tax, solid waste service charges, sidewalk repairs, CUPA fees, and community compliance code enforcement charges in order to collect the amounts due on the applicable fiscal year 2015-16 Alameda County secured property tax bills.
PREPARED BY: David Baum, Finance Director