report as it deems just, after which, by resolution, the report shall be confirmed.
"(d) The delinquent charges set forth in the report as confirmed shall constitute special assessments against the respective parcels of land and are a lien on the property for the amount of the delinquent charges.... The assessment may be collected at the same time and in the same manner as ordinary county ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for those taxes...."
*397 Pursuant to the foregoing authority, the County adopted Division 2 of the San Joaquin County Ordinance Code, entitled "Solid Waste Collection and Disposal" (hereafter Division 2). (Further undesignated section references are to the San JoaquinAnnually, charges which remain delinquent and unpaid for a period of sixty (60) days or more, shall be levied on the respective parcels in accordance with Sections 5-3300 through 5-3306 of the San Joaquin County Ordinance Code."
Section 5-3300, subdivision I.A., authorizes the Board to "fix and collect charges for services rendered by county service areas to pay, in whole or in part, for the cost of said services ...." (§ 5-3300, subd. I.A.) Those charges "may be collected on the tax roll in the same manner and at the same time as general ad valorem property taxes are collected." (§ 5-3301.) Sections 5-3302 through 5-3306 outline the procedures for collecting unpaid fees.

II

The County's Appeal

a. The Trial Court's Ruling
The trial court concluded the County is not authorized to impose