Upon completion of the abatement work and appeal proceedings related to the report of costs served, if the record owner does not pay the abatement costs within the specified time, the City Manager or his or her designee may either:
A. Pursuant to and in accordance with Government Code § 38773.1, cause a lien to be charged against the parcel. Once payment in full is received by the city, the city shall provide the record owner with a notice of satisfaction so they may record the notice with the County Recorder. Recordation of the notice of satisfaction shall cancel the city's lien; or
B. Pursuant to and in accordance with Government Code § 38773.5(a), cause a copy of the report of costs to be transmitted, together with a copy of the final decision (if applicable) confirming the same, to the County Tax Collector, who shall add the amount of abatement costs, or unpaid portion thereof, to the next regular tax bill as a special assessment, for the municipal purposes, against such parcel. The amount of the assessment shall be collected at the time and in the manner as ordinary municipal taxes. If such assessment is delinquent, the amount shall be subject to the same interest and penalties and procedure of foreclosure and sale provided for ordinary municipal taxes and the property may be sold after three years by the County Tax Collector for unpaid delinquent assessments. Notice shall be provided, by certified mail, to the property owner and shall be given at the time of imposing the assessment and shall specify that the property may be sold after three years by the Tax Collector for unpaid delinquent assessments.
(Ord. 20-2203, § 3, 2020)