(A) The cost of abatement is declared a special assessment against the parcel of land upon which the public nuisance is maintained, but only against the interest, if any therein, of the person or persons determined in the action to be responsible for maintaining such nuisance. As used herein, the term "cost of abatement" shall include, but is not limited to, the following:
(1) Investigative costs;
(2) Court costs;
(3) Reasonable attorney fees; and
(4) Printing costs for any trial and appeal.
(B) Upon the filing of a Riverside County Superior Court judgment adjudicating the existence of a public nuisance in any proceedings instituted pursuant to these sections, the City Attorney shall file with the Clerk of the Council a written report containing his or her account of the expenses of abatement, the person or persons determined in the action to be responsible for maintaining such nuisance, a description of the premises on which such abatement occurred and the assessment against each lot or parcel of land proposed to be levied to pay the cost thereof. The Clerk shall then set the report for hearing by the City Council and shall, not less than ten days prior to the date set for such hearing, serve notice of assessment upon owners, which notice shall specify the day, hour and place when the City Council shall hear and pass upon the assessment report, together with any objections or protests thereto.
(C) Upon the date and hour fixed for the hearing, the City Council shall hear and pass upon the assessment report, together with any objections or protests which may be raised by any of the owners of any property liable to be assessed for the costs of abatement or any other interested persons. The City Council may make such revision, correction or modification in the report as it may deem just, after which the report as submitted, or as revised, corrected or modified, shall be confirmed. The City Council may adjourn the hearings from time to time. The decisions of the City Council on all protests and objections which may be made shall be final and conclusive.
(D) Upon confirmation of the assessment report, the City Council shall adopt a resolution specifying the amount assessed against each respective parcel as shown on the last available assessment roll in accordance with the assessment report. Unless otherwise provided in such resolution, any such assessment shall become due 30 days after adoption of such resolution and shall thereafter bear interest at the rate of 7% per year. The City Council may provide in the resolution for payment to become due at any later date, in total sum or in installments.
(E) All assessments may be paid by tender of the amount due to the County Controller, the County Controller, prior to August 10 of each year, shall determine if any assessment, or portion thereof, is due and unpaid, and if he or she so determines, he or she shall file with the County Auditor his or her statement of the amount due, specifying the parcel on which the amount is assessed, together with a certified copy of the assessment resolution. Pursuant to Cal. Gov’t Code § 38773.5, such assessment shall be collected at the same time and in the same manner as ordinary county 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 county taxes. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to such special assessment.
(`78 Code, § 9.16.090.) (Ord. 1689 § 1, 1983.)