A. Pursuant to Water Code §31701.5 the amount of any charges for water, sewer, or other services which appear on a statement of delinquent and unpaid charges for water, sewer, or other services, pursuant to Water Code §31701, shall be added to and become part of the annual taxes levied upon the property to which said services were provided and/or used and the charges shall constitute a lien on that property as of the same time and in the same manner as does the tax lien securing such annual taxes.

B. Each year a statement of unpaid charges for water, sewer, and/or other services requested in writing to be paid by the owner of the property upon which the services were provided that remain delinquent and unpaid for sixty (60) days or more on July 1 shall be prepared and the Board of Directors shall approve said statement and direct that the statement be furnished to the Fresno County Board of Supervisors and the Fresno County Auditor on or before August 1.

C. As an alternative for inclusion of delinquent and unpaid charges on the property tax rolls, unpaid charges for water, sewer, or other services may be made a lien on all real property owned by the person liable for such charges by recording a certificate specifying the amount of such charges pursuant to Water Code §31701.7. [Ord. 2021-1 § 5, 2021.]