A. The cost of abatement in front of or upon each parcel of land and the costs incurred by the city in enforcing abatement upon the parcels, upon investigation, boundary determination, measurement, clerical and other related costs, constitutes a special assessment against that parcel. After the assessment is made and confirmed, a lien attaches on the parcel upon recordation of the order confirming the assessment in the office of the county recorder of the county in which the property is situated, except that if any real property to which such lien would attach has been transferred or conveyed to a bonafide encumbrance or for value has been created and attaches thereon, prior to the date on which the first installment of such taxes as imposed by Government Code § 39578 would become delinquent, then the lien which would otherwise be imposed by this section shall not attach to such real property and the costs of abatement and the cost of enforcing abatement, as confirmed, relating to such property, shall be transferred to the unsecured roll for collection.
B. Except as specified in subparagraph A of this section, after confirmation of the report, a copy shall be given to the tax collector, who shall add the amount of the assessment to the next regular tax bill levied against the parcel for municipal purposes. A certified copy of the report shall be filed with the county auditor before August 10th. The descriptions of the parcels reported shall be those used for the same parcels on the county assessor's map books for the current year.
C. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedure of foreclosure and sale provided for ordinary municipal taxes.
(Ord. 791-2010 (part), 2010; Ord. 583, 1991)