§ 64-8.404. Collection and administration.

(a)

Taxes as Liens Against the Property. The amount of taxes for each parcel each year shall constitute a lien on such property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax lien until fully paid.

(b)

Collection. The taxes on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be due the Moraga fire protection district. Insofar as feasible and insofar as not inconsistent with this chapter, the taxes are to be collected by Contra Costa County on behalf of the district in the same manner in which the county collects secured roll ad valorem property taxes. Insofar as feasible and insofar as not inconsistent with this chapter, the times and procedures regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of this tax. Notwithstanding anything to the contrary in the foregoing, as to this tax: (1) the secured roll tax bills shall be the only notices required for this tax, (2) the appeal procedures set forth hereinbelow shall apply in lieu of appeals to the assessment appeals board, and (3) the homeowners' and veterans' exemptions are not applicable, because such exemptions are a function of dollar amount of value and this tax is a function of square footage or acreage.

(c)

Publication of Notice of Time Limit for Filing Appeals. Within twenty days after the bills for the first installment of secured roll taxes have been mailed, the board of fire commissioners of the Moraga fire protection district shall cause a notice of right to appeal to be published once a week for two weeks in a newspaper of general circulation throughout the district. Such notice shall be headed "Notice of Appeals Period for Moraga Fire Protection District Special Tax for Fire Protection and Prevention Services" and shall contain the precise wording of all of Section 64-8.406.

(d)

Costs of Administration by County. The reasonable costs incurred by the county officers collecting and administering this tax shall be deducted from the collected taxes before remittal of the balance to the district.

(Ord. 80-19 Art. 4).