§ 21A-8. Collection of tax—Interest and penalties.  


Latest version.
  • The Tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Butte; provided, however, that the Board may provide for other appropriate methods of collection of the Tax by appropriate resolution(s) of the Board. The County shall annually take such steps as are necessary to have the special property taxes collected through the property tax bill. The County shall be entitled to deduct its reasonable costs incurred in collecting the special taxes, which shall not exceed .05 percent of the amount of the special tax.

(Ord. No. 3937, § 1 (part), 7-25-06)