In any case in which the board issues an abatement order pursuant to section 3-8-12 of this chapter and such nuisance is in fact abated by the district or its agents, the board may adopt a resolution ordering that a special assessment and lien be imposed on the property in accordance with the following procedures:
A. When enforcing the abatement of a public nuisance pursuant to this chapter, the general manager will cause to be kept a written account of the enforcement and abatement costs incurred for each property upon which a public nuisance exists, which may include costs incurred by the district for investigations, boundary determinations, measurement, abatement, and clerical work related to abatement of the public nuisance. Based on these accounts, the general manager will cause to be prepared a written report stating the enforcement and abatement costs incurred for each property.
B. Before the general manager's report is presented to the board, a copy of the report must be posted outside the board's meeting room for at least three (3) days before the meeting at which the board will consider the report, along with a notice of the time and date of the meeting. Copies of the report and the notice must also be mailed to the owner of each property identified in the report, using the owner's name and address as it appears on Kern County's latest equalized assessment roll, at least fifteen (15) days before the meeting. At the meeting, the board will consider the report, along with any objections by owners of property identified in the report as subject to assessment for enforcement and abatement costs. After making any necessary modifications to the general manager's report, the board will confirm the report by resolution.
C. Upon confirmation of the general manager's report by the board, the district will submit certified copies of the general manager's report and the board's resolution confirming the report to the Kern County recorder's office for recordation. On or before the next August 10, following the board's confirmation of the general manager's report, the district will also file copies of the general manager's report and the board's resolution confirming the report with the Kern County auditor for entry of the assessments on the Kern County tax roll.
The amounts of the enforcement and abatement costs assessed to each property identified in the general manager's report will constitute special assessments against the respective properties and create liens on the properties for those amounts. The special assessments will be collected at the same time and in the same manner as property taxes of Kern County, and delinquent amounts are subject to the same penalties and foreclosure sale procedures as are county property taxes. (Ord. 14-239, 10-9-2014)