§ 37A.4. IMPOSITION OF THE FEE.

The owner of each residential unit in San Francisco shall pay annually to the City and County of San Francisco a Residential Rent Stabilization and Arbitration fee to be calculated by the Controller as provided in Section 37A.2(d) above. The Tax Collector shall bill the fee to the owners of all residential units on the property tax bill. All laws applicable to the collection and enforcement of ad valorem property taxes shall be applicable to the collection and enforcement of the Residential Rent Stabilization and Arbitration fee, except that any lien arising from nonpayment of the fee shall have the force, effect and priority of a judgment lien.

(Added by Ord. 278-89, App. 8/2/89; amended by Ord. 287-95, App. 9/1/95; Ord. 322-00, File No. 001917, App. 12/28/2000)

Cross reference:
The actual annual residential rent control fee per unit shall be calculated pursuant to Administrative Code Section 37A.2., in conformance with Administrative Code Sections 10.117-88 and 10.194.