1. Unpaid Groundwater Penalties Recommended for Enrollment on Property Tax Rolls as Special Assessments The committee voted 2-0 to approve that the Board of Directors adopt resolutions to enroll unpaid excessive-extraction penalties on the secured property tax roll for both the Madera and Chowchilla subbasins. In the Madera subbasin, approximately $649,000 remains outstanding across 65 parcels; in Chowchilla, roughly $242,000 is outstanding across 15 parcels. The 2025 penalties (at $300/acre-foot) will be enrolled on the upcoming property tax roll cycle (staff described bills going out in September with amounts due in December and April), and 2024 penalties that were already placed on the tax roll but remain unpaid will receive a Notice of Levy, meaning a lien attaches to those properties.
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