§ 21-49. Determination of delinquency.

(a)

Whenever the Recorder has reason to believe after a deed, instrument or writing was recorded, that the full amount of the tax due under this article has not been paid the Recorder may by written notice:

(1)

Require any person who may be liable for the tax to furnish affidavits, true copies of relevant records or other documents that establish the amount of consideration or value of any property or interest conveyed or vested and the amount any lien or encumbrance remaining on property or interest conveyed or at the time of sale.

(2)

Require any person who claimed that the tax imposed by this article did not apply to a deed, instrument or writing recorded, or that the person was exempt from the tax, to furnish affidavits, true copies of relevant records or other documents that establish that the tax did not apply or that the person was exempt.

(b)

The Recorder's notice shall state that the person to whom the notice is directed is required to furnish the requested information within thirty (30) days from the date of the notice.

(c)

From the information available, the Recorder may make a determination whether any tax is due under this article, and if so, determine the amount of tax due and identify any person who may be liable for the tax. After the Recorder makes determination(s) under this section, the Recorder shall serve a written notice of delinquency on any person liable for unpaid tax that includes the following information:

(1)

A description of the property or interest that was conveyed or vested without the full payment of tax;

(2)

The amount of tax due;

(3)

A statement indicating that unless the tax is paid within thirty (30) days from the date of the notice or the person makes a written request to the Recorder for a conference to dispute the determination, the Recorder will record a certificate of taxes due against the person named in the notice, which will become a lien against the property or interest for which the deed, instrument or writing referred to in subsection (a) above was recorded and any other real property located in Butte County the person owns or acquires, until the tax is paid.

(4)

If the person does not make a written request for a conference within thirty (30) days, the Recorder's determination shall be deemed to be a final determination of delinquency from which there is no appeal to the County.

(d)

If a person to whom the Recorder has served a written notice under subsection (c) above requests a conference, the Recorder shall schedule a conference within thirty (30) days of the request. Following the conference, the Recorder shall serve a notice of final determination of delinquency on any person who may be liable for the tax. If the Recorder determines any person is liable for unpaid taxes under this article, the notice of final determination of delinquency shall state the amount of tax due, a description of the property or interest conveyed or vested without the full payment of tax, the name of any person liable for the tax and a statement that unless the tax is paid in full within thirty (30) days of the notice, the Recorder intends to record a certificate of taxes due against the person named in the notice, which will become a lien against the property or interest referred to in subsection (c)(1) of this section and any other real property located in Butte County the person owns or acquires until the tax is paid. The notice shall also state that it is a final determination, from which there is no appeal to the County.

(Ord. No. 3982, § 2 (part), 3-25-08)