Municipal Code, Complete - City of Santa Barbara

10.72.180 Hearing, Council Duties.
At the time and place fixed for said hearing, or at any time to which said hearing is adjourned, the Council shall:
(1) Hear all persons having an interest in any real property within the district;
(2) Hear all objections, protests or other written communications from any persons interested in any real
property within the district;
(3) Take and receive oral and documentary evidence pertaining to the matters contained in the roll;
(4) Remedy and correct any error or informality in the roll, and revise and correct any of the acts or
determinations of the Director of Finance or of the Director of Public Works as contained in the roll;
(5) Amend, alter, modify, correct and confirm said roll and each of the assessments therein. (Ord. 3598, 1973.)
10.72.190 Duration of Session.
The Council acting as a Board of Equalization shall continue in session from time to time as long as may be
necessary but not to exceed ten (10) days exclusive of Sundays. (Ord. 3598, 1973.)
10.72.200 Notation of Changes.
The Clerk shall be present during the equalization proceedings and note all changes in the valuation of the
property and the names of the assessees. (Ord. 3598, 1973.)
10.72.210 Hearing, Decision Final.
All decisions and determinations of the Council, on notice and hearing as aforesaid, shall be final and conclusive
upon all persons entitled to appeal to it, as to all errors, informalities and irregularities which the Council might have
avoided, or have remedied during the hearing on the roll. (Ord. 3598, 1973.)
10.72.220 Gross Assessed Valuation.
Within ten (10) days after the close of the equalization session the City Treasurer shall add the total values and
determine the total net adjusted assessed valuation of the property after final equalization by the Council. (Ord. 3598,
1973.)
10.72.230 Assessment Rate.
On or before the first Tuesday in October, the Council shall, by resolution, fix the assessment rate for the current
fiscal year, which rate shall be sufficient, after adequate allowance for anticipated delinquencies, to raise the full
amount determined by the Director of Finance under Section 10.72.030(5). (Ord. 3598, 1973.)
10.72.240 Entry of Sums on Roll.
The City Treasurer shall compute and enter in a separate column of the assessment roll the respective sums in
dollars and cents, rejecting fractions of a cent, to be paid on the property listed. (Ord. 3598, 1973.)
10.72.250 Lien; Time of Attachment.
All assessments levied on real property and improvements are a lien upon the same, which lien attaches as of noon
on the first Monday of March of the year in which the assessment is levied. (Ord. 3598, 1973.)
10.72.260 Billing.
The City Treasurer and Tax Collector within twenty (20) working days after the tax rate has been set, shall mail
assessment bills to the persons to whom notices of the equalization hearing were sent pursuant to Section 10.72.100.
Assessment installments due on bonds issued under the Improvement Bond Act of 1915, weed abatement charges,
and other charges provided by law may be included in the same billing. The bills shall be substantially in the form
attached hereto and filed in the Office of the City Treasurer. (Ord. 3598, 1973.)
274 rev. 12/31/95