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ld <br /> AB 64 <br /> 1 Code, t., read: <br /> 2 25-21U"'f1'. A.aiy ices authorized pursuant to Section <br /> 3 25210.77c which reg ain unp"id for a period of 60 or more <br /> 4 days after the close of the, period for v hick they were <br /> 5 billed may be collected by the county as provided herein. <br /> 6 (a) C) :ce a year tlhc: board of supervisors shall cause to <br /> 7 be prepared a report of delinquent fees, Upon receipt of <br /> 8 the report the board shall fix a time, date and place for <br /> 9 hearin8 the reports and any objections or protests <br /> 10 thereto. <br /> 11 (b) The board sl'�all ca use notice of the ':learind, to be <br /> 12 Mailed to the 1;an( or,°ne,s listed on the report not less <br /> 13 than 10 days prior to the date of the hearing. <br /> 14 (c) At the he«ring the board shall hear ,any objections <br /> 15 or protests of landowners liable to be assessed for <br /> 16 delinquent fees. The bollard may make such revisions or <br /> 17 corrections to the report as it deems jui,t, after which, by <br /> 18 resolution, the report shall be confirmed, <br /> 19 (d) They delinquent fees set forth in fl.he report a <br /> 20 confirmed shall coil sit ut-c special assessments against the <br /> 21 respective parcel:: of band and are a lien on the proper'ay <br /> 22 for the aart.,ouns: of s d", C:elinauerit fees. A cor tlfied cotpy <br /> 23 of the confirmed report shall be filed with the county <br /> 24 auditor for the arriounts of the respective assessments <br /> 25 against the respective parcels of land as they appear On <br /> 26 the current assessment roll. The lien created attach.es <br /> 27 upon recordation, in the office of the county recorder of <br /> 28 t-le county in which. the property is situated, of'- <br /> 29 <br /> f 29 copy of the resolution of confirmation. °alec. assessn.en't <br /> 30 may be collected at the same time and in the same <br /> 01r IT > ii - i`s"',' �,;C)®.IUi y ad valorem property tares are <br /> xt.0 1.c , <br /> 32 c �llxtc d and t� ; 1; " s'::w f vet to tlhe sarn..Pc penalties and <br /> 33 the s.,'M : p oc='Mz , .' ,aid ,ft' In case of delinquency as <br /> 34 provid"tit fo'. such l cs. All lavas applicable to the le47y, <br /> 335 colacetio i unci e;1i'0,-ccmont of county rad valorem <br /> 36 property taxes Sliaa"' 1-Me applicable to such assessment. <br /> 37 SEC. 7. recti()'n ""s.830 is added to the Government <br /> 38 .;ode, to read: <br /> 39 25-830. On or "Dofor€: the first day of July of each <br /> 40 calendar year, the board of supervisors of any county <br />