A. Transfer Of Collection To County Tax Collector: On July 1 of each year, or within thirty (30) days thereafter, the City Manager shall certify a list of all delinquent charges for nuisance abatement to the County Tax Collector. Each parcel of property shall be described sufficiently to identify it in accordance with the records of the County Tax Collector, and the amount of such charges, including such interest as shall have accrued after the delinquent date to July 1 of such year, shall be set forth opposite such description.
B. Method Of Collection: Upon receipt of such list, the County Tax Collector shall enter the charges shown thereon for each parcel of property upon the current tax roll and shall proceed to collect said charges in the same manner as Municipal and ad valorem taxes and penalties and interest for nonpayment thereafter shall attach as though such amounts were ad valorem taxes; provided, however, that no receipt for payment of ad valorem taxes appearing upon said tax roll as against a parcel shall be issued unless all such charges for nuisance abatement, and penalties thereon, entered upon that tax roll against said lot shall first be paid in full.
C. Tax-Sold Property: Upon the sale of any lot to the City for nonpayment of taxes, all charges for nuisance abatement for said parcel appearing upon the tax roll, together with the penalties thereon, shall be added to and become a part of the same delinquent tax record.
D. Tax-Sold Property; Redemptions: No certificate of redemption from sale for delinquent taxes shall be issued until all charges for nuisance abatement, and penalties entered on the delinquent tax records against the property involved, shall first have been paid in full.
E. Correction Of Errors; Cancellation Of Assessment:
1. The City Manager may, prior to certifying any such unpaid charges to the County Tax Collector, correct any errors with respect to such taxes appearing upon his/her records.
2. After such taxes have been certified to the County Tax Collector, the Council, by order entered on its minutes, may cancel any charges for nuisance abatement, or penalty, or any portion of either thereof, appearing on the tax records, which, because of error, is charged against the wrong property, or which has been paid but such payment shall have not been recorded upon the tax records, or which is based upon a clerical error in such records, or which was charged against property acquired subsequent to the lien date by the United States, by the State, or any city, or any school district or other political subdivision, and because of this public ownership, not subject to sale for delinquent assessments.
F. Refunds: Any charge for nuisance abatement or penalty, or portion of either thereof, which is paid as the result of any erroneous assessment upon the wrong property, or which is paid more than once, or which is based upon clerical error appearing in the tax records, may be refunded by the Council to the person entitled thereto; provided, however, that such refunds shall only be made upon the written application of the person entitled thereto, which must be filed with the City Clerk no later than one year after the date the erroneous payment was made. (Ord. 355, 9-4-1979; 1996 Code)