In the event the town decides to collect abatement costs as a special assessment, it shall impose such special assessment pursuant to this section:
(A) Upon receipt of the itemized report, the Town Clerk shall provide written notice of the special assessment to all owners by certified mail if the property owner’s identity can be determined from the County Assessor’s or County Recorder’s records, or as otherwise provided by Cal. Government Code § 38773.5, as may be amended from time to time. The notice shall inform the owner of the pending special assessment, and the date, time and location of the public hearing where the Town Council will consider imposing the itemized report as a special assessment against the property, and that the property may be sold after three years by the tax collector for unpaid delinquent assessments. The hearing shall be conducted no less than ten days from service of the notice.
(B) At the hearing and after considering the relevant evidence, including any evidence or objections of the owners as to the itemized report, the Town Council may adopt a resolution confirming the itemized report and assessing the report as a special assessment against the property. The Town Clerk shall then provide all documentation necessary to the county to enter such assessment. After entry, the assessment may be collected at the same time and in the same manner as ordinary municipal 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 municipal taxes. The property may be sold after three years by the tax collector for unpaid delinquent assessments. The tax collector’s power of sale shall not be affected by the failure of the property owner to receive notice. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to the special assessment. However, if any real property to which the cost of abatement relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of the taxes would become delinquent, then the cost of abatement shall not result in a lien against the real property but instead transferred to the unsecured roll for collection.
(C) Subject to the requirements applicable to the sale of property pursuant to Cal. Revenue and Taxation Code § 3691, the town may conduct a sale of vacant residential developed property for which the payment of that assessment is delinquent.
(D) Notices or instruments relating to the special assessment shall be entitled to recordation with the Marin County Recorder’s Office. After recordation, the special assessment may be foreclosed on as a lien in the manner and means provided by law.
(Ord. 831, passed 5-1-2019)