Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxes And Finance topic
No spam. Unsubscribe anytime.
Yuba City Council orders unpaid downtown assessments onto secured tax roll
Summary
The council adopted a resolution to place unpaid Downtown Yuba City Business Improvement District assessments on the secured property tax roll and to direct liens on the affected parcels after staff reported 29 delinquent invoices totaling roughly $11,912.
Get email alerts on the Taxes And Finance topic
No spam. Unsubscribe anytime.
YUBA CITY, Calif. — The Yuba City Council voted unanimously Sept. 2 to place unpaid Downtown Yuba City Business Improvement District assessments on the secured property tax roll and to direct that liens be placed on the affected properties.
Accounting manager Ethan Gutierrez told the council the action would recover unpaid downtown business assessments by including them with general property taxes and placing liens on the subject parcels. "Everything that's in this presentation is reflected of that," Gutierrez said, explaining staff had updated the resolution after a last-minute payment.
Gutierrez said the 1989 Parking and Business Improvement Area law and several Municipal Code sections govern the district and assessments. He reported the district comprises 68 parcels and that, following ordinance updates adopted earlier in the year, assessments that remain delinquent may be confirmed as special assessments and collected with property taxes or as judgment liens.
Gutierrez gave the council a breakdown of the delinquencies: 12 outstanding invoices from 2024 totaling $4,840 and 17 outstanding invoices from 2025 totaling $7,072.08. In sum, staff identified 14 parcels with 29 delinquent invoices totaling $11,912.08; staff said the amount to be included on property taxes in the resolution would be $11,009.12 as updated in the meeting materials.
Council members asked questions about the notice process. Gutierrez confirmed delinquent property owners received multiple notices at intervals, and the city is acting as a collection agent for the Downtown Business Association rather than retaining any of the collected funds. He also said penalties were not being added this first year after the ordinance change.
No members of the public spoke during the public hearing on the item. Council member Pasquale moved to adopt the resolution as amended by staff; a second was recorded. The motion passed unanimously.
The council's action directs the county to include the specified assessments on the secured tax roll and directs staff to place liens on the identified parcels. The council also noted that by ordinance the city manager and elected officers of the Downtown Yuba City Business Association had opportunities to consult with property and business owners before the ordinance's adoption earlier in the year.
With the vote, the council completed its administrative steps to collect arrears for the Downtown Business Improvement District for the years discussed.

