A. Upon receipt of the itemized statement of the costs of cutting or eradicating, removing of solid waste, unsightly or deleterious objects, flammable material, weeds, junk, garbage, trash, debris, or inoperable, abandoned or unused equipment, appliances, furniture or other tangible personal property, or the securing of any structure, the county treasurer shall forthwith mail one copy to the owner of the land from which the same were cut, eradicated, removed or secured, together with a notice that objection in writing to the board of county commissioners may be made within thirty (30) days to the whole or any part of the statement so filed. The county treasurer shall, at the same time, deliver a copy of the statement to the clerk of the board of county commissioners.
B. If objections to any statement are filed with the board, the board shall set a date for hearing, giving notice thereof, to the party objecting, the inspector, the department and the city attorney's office and, upon the hearing of the matter, determine and fix the actual cost of cutting, eradicating, removing or securing, including administrative expenses, reporting the findings to the county treasurer.
C. If no objections to the items of the account are made within thirty (30) days of the date of mailing such statement, the county treasurer shall certify and enter the amount of such statement on the assessment rolls of the county in the column prepared for that purpose. Otherwise, the treasurer shall, within ten (10) days of the date of the action of the board of county commissioners, upon any objections filed, enter in the prepared column upon the tax rolls the amount found and certified by the board to be the cost of cutting, eradicating, removing or securing.
D. If current tax notices have been mailed, the taxes so incurred may be carried over the rolls to the following year. After the entry by the county treasurer of the certified costs of such work, the amount so entered shall have the force and effect of a valid judgment of the district court, and shall be a lien upon the lands upon which the work was performed, and shall be collected by the county treasurer at the time of and in the manner provided for the payment of general taxes. The county treasurer shall send a copy of the certification to the city treasurer's office. Thereafter, upon payment, a receipt shall be acknowledged upon the general tax receipt issued by the county treasurer and the collected funds shall be reimbursed to the applicable abatement fund. (Ord. 1041, 1-22-2013)