§ 3.37.060. Collection.

A.

Unless the board, by resolution, adopts an alternate procedure pursuant to subsection (B) of this section, the special tax levied pursuant to this chapter shall be collected at the same time, and in the same manner, as ad valorem real property taxes are collected within the unincorporated zone by the county of Napa. Under these circumstances, the payment deadlines, late payment charges and other payment procedures generally applicable to property tax payments in Napa County shall likewise be applicable to the special tax imposed hereunder.

B.

Upon resolution of the board, the special tax imposed hereunder may be collected by separate billing on an annual or other basis as the board determines to be in the best interest of the unincorporated zone. In this event, the board may establish by resolution reasonable rules and procedures relative to such collections, including the establishment of payment deadlines, late payment charges, interest, and collection enforcement alternatives.

C.

The tax collector may deduct his or her reasonable costs of collection from any special tax proceeds collected by the tax collector pursuant to this chapter.

(Ord. 1149 § 2 (part), 1998)