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City of San Mateo Municipal Code.

3.54.050 LIEN FOR CHARGES.

The amount of the sewer service charge shall constitute a lien against the parcel of land against which the charge has been imposed as of noon on the first Monday in March immediately preceding the date of the levy. Thereafter, unless otherwise provided by agreement pursuant to Section 3.54.040, the amount of the charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes on the property, and shall be delinquent at the same time and thereafter be subject to the same delinquency penalties.