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File #: 12275   
Type: Discussion Status: Passed
File created: 5/29/2025 Department: Board Governed County Service Areas
On agenda: 6/10/2025 Final action: 6/10/2025
Subject: Public Hearing Regarding Placement of Delinquent Water and Sewer Charges on the 2025-26 Tax Roll for Collection
Attachments: 1. RES-BGCSA 061025 Delinquent Water and Sewer Charges, 2. ADD-ATT-BGCSA 061025 Report of Delinquent Charges Tax Roll, 3. ATT-BGCSA-061025 Delinquent Water and Sewer Charges, 4. Item #145 Executed BAI, 5. 2025-122 Executed Resolution
REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF BOARD GOVERNED COUNTY SERVICE AREAS
AND RECORD OF ACTION

June 10, 2025

FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts

SUBJECT
Title
Public Hearing Regarding Placement of Delinquent Water and Sewer Charges on the 2025-26 Tax Roll for Collection
End

RECOMMENDATION(S)
Recommendation
Acting as the governing body for all County Service Areas and Improvement Zones providing water and sewer services:
1. Conduct a public hearing regarding the placement of delinquent water and sewer charges on the 2025-26 Tax Roll for collection.
2. Adopt Resolution confirming report of delinquent water and sewer charges as on file with the Clerk of the Board of Supervisors.
3. Authorize the Department of Public Works - Special Districts to submit the Report of Delinquent Water and Sewer Charges to the Auditor-Controller/Treasurer/Tax Collector for placement of the delinquent charges on the 2025-26 Tax Roll and to remove and/or adjust the amounts listed on the report for any payments or required corrections to the delinquent accounts that occur prior to placement on the 2025-26 Tax Roll.
(Presenter: Noel Castillo, Director, 387-7906)
Body

COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.

FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). Based on the Accounts Receivable Report as of April 28, 2025, the total amount of delinquent charges for placement on the 2025-26 Tax Roll is $595,964.56 for 781 accounts. However, it is likely that this amount will ultimately be less as more water and sewer customers pay the delinquent charges rather than having these added to the tax roll for collection. In addition to the delinquent fee, the Auditor-Controller/Treasurer/Tax Collector (ATC) will add a $0.30 processing fee for each parcel that has a delinquent charge ...

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