(A) The special assessment may be collected at the same time and in the same manner as ordinary property 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 property taxes. All laws applicable to the levy, collection, and enforcement of property taxes and shall be applicable to such special assessment.
(B) The Elko County Assessor shall:
1. Make an assessment roll and levy a special assessment upon the premises and against the person chargeable;
2. After such levy, transfer the assessment roll to the Elko County Treasurer.
(C) The Elko County Treasurer shall record the assessment in his/her office in the same manner as street assessments are recorded.
(D) Any civil penalties that have not been collected may not be made a special assessment against the property unless:
1. At least twelve (12) months have elapsed from the date specified in the notice by which the owner must abate the condition or the date specified by the governing body or court by which the owner must abate the condition, whichever is later;
2. The owner has been billed, served or otherwise notified that the civil penalties are due; and
3. The amount of uncollected civil penalties is more than five thousand dollars ($5,000.00).
(E) If a special assessment is imposed under this section, the City clerk shall submit a written report to the Board of Council Members at least one each calendar quarter that sets forth, for each property against which such assessment has been imposed:
1. The street address or Assessor's parcel number of the property;
2. The name of each owner of record of the property as of the date of the assessment; and
3. The total of the assessment, stating the amount assessed for the expense of the abatement. (Ord. 253, 9-14-2022)