§ 6.28.190. Collection of abatement costs by special assessment.
(a)
The city may cause a special assessment to be made upon real property upon which a public nuisance was abated pursuant to Government Code § 38773.5 in the event a statement of abatement costs or a confirmed statement of abatement costs is not paid in a timely manner.
(b)
A notice of special assessment shall be sent to the owners of the subject real property by certified mail at the time the assessment is imposed which shall contain the following recitals:
The property may be sold after five years by the tax collector for unpaid delinquent assessments. The tax collector's power of sale shall not be affected by the failure of the property owner to receive notice. The assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for ordinary municipal taxes. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to the special assessment. However, if any real property to which the cost of abatement relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrance for value has been created and attaches thereon, prior to the date on which the first installment of the taxes would become delinquent, then the cost of abatement shall not result in a lien against the real property but instead shall be transferred to the unsecured roll for collection.
(c)
The city attorney or city prosecutor shall establish the notice of special assessment form for use or consideration by the tax collector in collecting a special assessment.
(d)
The notice of special assessment shall be entitled to recordation with the county recorder's office.
(e)
The amount of a special assessment shall also constitute a personal obligation of the property owners of land upon which the nuisance was abated.
(Ord. No. 905-2013, § 6.28.190, 5-20-2013)