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City of San Mateo Municipal Code.

3.54.040 COLLECTION OF CHARGES.

The sewer service charges provided for in this chapter shall be collected on tax rolls in the same manner and by the same persons and at the same time as, together with and not separately from, City general property taxes as provided in Chapter 3.38. Irrigation meters shall be exempt from the sewer service charge. In addition, the City may, by agreement, provide that individual charges for specified parcels shall be collected apart from the tax roll when unusual circumstances warrant such a collection process.