As an alternative to making the confirmed cost of abatement of a nuisance a lien against the property on which such nuisance was located, the confirmed cost of abatement may be made a special assessment against that property pursuant to the provisions of this section. Notice of such assessment shall be sent by certified mail to the property owner at the address as determined from the County Assessor's records. Said notice shall specify that the property may be sold after three years by the tax collector for unpaid delinquent assessments. Notice of the special assessment shall also be transmitted to the tax collector for the city, whereupon it shall be the duty of the tax collector to add the amounts of the assessment to the next regular bills of taxes levied against that lot or parcels of land. Thereafter the assessment shall 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 for foreclosure and sale in case of delinquency as provided for ordinary municipal taxes, except as provided in California Government Code § 38773.5.
(Ord. 1281, passed 3-1-06)