§ 50A-6. Actions to collect.  


Latest version.
  • Any tax required to be paid by any person under the provisions of this chapter shall be deemed a debt owed by the person to the county. Any person owing money to the county under the provisions of this chapter shall be liable to an action by the county for the recovery of such amount. The county shall be entitled to recover all attorneys' fees, personnel costs and other expenses incurred due to the failure of timely remittance of tax proceeds to the county. Said delinquencies shall be collected in the same manner, and subject to the same priority of lien, as any unsecured tax collection procedure as provided by the California Revenue and Taxation Code, including, but not limited to, liens, seizures, and sale. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, penalties and/or fees imposed by this chapter or the failure to comply with any of the provisions of this chapter.

(Ord. No. 5026, § 1, 2-13-2018)