A. Record and Report of Abatement Costs: The Director of Public Works shall keep an account of the cost (including incidental expenses) of abating such nuisance on each separate lot or parcel of land where the work has been done and shall render an itemized report in writing to the City Council showing the cost of demolishing or removing said buildings or structures, including any salvage value of such buildings or structures and incidental expenses, on each separate lot or parcel of land; provided, that before said report is submitted to the City Council, a copy of the same shall be posted for at least five (5) days upon the property upon which such unsafe or dilapidated buildings or structures were situated together with a notice of the time when said report shall be submitted to the City Council for confirmation, and a copy of said report and notice shall be served upon the owner of said property in accordance with the provisions of Section 8-2-3 of this Chapter at least five (5) days prior to submitting the same to the Council; proof of said posting and service shall be made by affidavit and filed with the City Clerk.
The term "incidental expenses" shall include, but not be limited to, the expenses and costs of the City in the preparation of notices, specifications and contracts, and in inspecting the work, and the costs of printing and mailing required hereunder. (1975 Code §12-2.09)
B. Hearing on Report: At the date and time fixed for receiving and considering said report, the City Council shall hear and pass upon the report of the Director of Public Works, together with any objections or protests which may be raised by any of the property owners liable to be assessed for the work of abating such nuisance and any other interested persons. Thereupon, the City Council may make such revision, correction or modification in the report as it may deem just, after which by resolution the report, as submitted, or as revised, corrected or modified, shall be confirmed; provided, that said hearing or consideration may be continued from time to time. The decision of the City Council on all protests and objections which may be made shall be final and conclusive. (1975 Code §12-2.10)
C. Costs a Lien: The amount of the cost for abating such nuisance upon the various lots or parcels of land, as confirmed by the City Council, shall constitute special assessments against the respective lots or parcels of land, and as thus made and confirmed shall constitute a lien pursuant to section 38773.5 of the Government Code on said property for the amount of such assessments, respectively. After the confirmation of said report, a copy shall be turned over to the Assessor and Tax Collector for the County of Kings, whereupon it shall be the duty of said Assessor and Tax Collector to add the amounts of the respective assessments to the next regular bills of taxes levied against the said respective lots and parcels of land for Municipal purposes, and thereafter said amounts shall be collected at the time and the same manner as ordinary Municipal taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency as provided for ordinary Municipal taxes. (1975 Code §12-2.11)