A. A written report shall be prepared once each year by the general services department which shall contain each parcel of real property listed by district and assessor\'s parcel number receiving sewer service, and the amount of service charge for each parcel.
B. Upon direction by the board of supervisors, the report shall be filed with the clerk of the board of supervisors.
C. Upon the filing of the report, the clerk shall fix a time, place and date for hearing thereon and objections or protests thereto. The clerk shall publish notice of the hearing as provided in Section 6066 of the California Government Code.
D. At the time, date and place stated in the notice, the board of supervisors shall hear and consider all objections or protests, if any, to the report, and may continue the hearing from time to time. Upon conclusion of the hearing, the board of supervisors may adopt revise, change, reduce or modify any charge and shall make its determination upon each charge as described in the report and thereafter by resolution confirm the report.
E. The charges set forth in the above described report, as confirmed, shall appear as a separate item on the tax bill. The charge shall be collected at the same time and in the same manner as ordinary county ad valorem property taxes and shall be subject to the same penalties and procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of county ad valorem property taxes shall be applicable to such a charge, except as provided in Section 25210.77a of the California Government Code.
(Ord. 82-07, 1982.)