Board approves placing delinquent code and cannabis enforcement costs on 2026'27 tax roll

Nevada County's Code and Cannabis director, Matt Kelly, presented a resolution asking the board to place unpaid enforcement-related staff invoices and certain abatement costs on the 2026'27 secured property tax roll as special assessments.

Kelly explained the process: initial investigation and warning letters, followed by progressive administrative citations, appeals, staff invoicing for enforcement costs and placement of unpaid amounts on the tax roll as a special assessment if not resolved. He emphasized these are not property liens and do not encumber title; special assessments apply to a single tax year and are removed upon payment. Kelly said the approach mirrors practices in other California counties, allows cost recovery for staff time, reduces general-fund reliance, and gives property owners multiple appeal and collection opportunities.

Board members praised staff work and asked whether this is the same process as prior years; staff said the process is unchanged and caseloads vary by where matters are in the enforcement/collection pipeline. The board moved and unanimously approved the resolution to place listed delinquent CDA and related code/cannabis assessments on the 2026'27 secured tax roll.

Why it matters: The action creates a mechanism for the county to recover enforcement and abatement costs from noncompliant property owners through the property tax collection process while preserving appeals and limiting long-term property-title encumbrances.

What's next: Listed assessments will be processed with the treasurer-tax collector and auditor-controller offices for placement on the secured roll; staff will continue outreach and collections before filing assessments.