§ 6-1.419. Summary Judgment; Notice; Certificate.

If any tax imposed pursuant to this chapter is not paid by the last day of the month succeeding the delinquency date, or after any jeopardy or deficiency determination of the Tax Collector becomes final pursuant to Sections 6-1.412 and 6-1.413, the Tax Collector may file, no sooner than ten (10) days after the mailing of the notice required in Subdivision (b), in the office of the County Clerk/Recorder, without fee, a certificate specifying as follows:

(a)

The fact that a notice of intent to file the certificate has been sent, by certified mail, to the operator, taxpayer or other person determined to be liable for the tax, at his or her last known address, not less than ten (10) days prior to the date of the certificate;

(b)

The fact that the notice required in Subdivision (a) set forth the following information:

(1)

The name of the operator, taxpayer or other person determined to be liable for the tax,

(2)

The description of the operator's, taxpayer's or other person's business against which the tax has been assessed,

(3)

The location and/or address of the business,

(4)

The fact that judgment will be sought in the amount of the tax, penalty and interest remaining unpaid at the time of the filing of the certificate,

(5)

The fact that, upon issuance and recordation of the judgment, additional interest will continue to accrue at the rate prescribed in this ordinance, and that any bond premium posted or other costs to enforce the judgment shall be an added charge,

(6)

The fact that a recording fee in the amount set forth in Section 27361.3 of the California Government Code will be required to be paid for the purpose of the recordation of any release of the judgment lien;

(c)

The name of the operator, taxpayer or other person determined to be liable for the tax;

(d)

The amount for which judgment is to be entered;

(e)

The fact that the City has complied with all provisions of this Code in the computation and the levy of the tax, penalty or interest;

(f)

The fact that a request is therein made for issuance and entry of judgment against the operator, taxpayer or other person determined to be liable for the tax.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)