A. Upon receipt of the statement of costs from the building department, the city clerk shall mail to the owner of the property upon which the public nuisance has been abated notice of the amounts set forth in the statement, plus an additional amount sufficient to defray the costs of the notice, and stating that the city proposes to assess against the property the amount set forth in the notice and that objections to the proposed assessment must be made in writing and received by the city clerk within thirty (30) days from the date of mailing such notice. Upon the expiration of the thirty (30) day period, if no objections have been received by the city clerk, the city clerk shall declare the amount of the assessment delinquent and certify the amount due to the Elmore County tax collector, which shall be by said tax collector placed upon the tax roll and collected in the same manner and subject to the same penalties as other city taxes, pursuant to Idaho Code section 50-1008. All money received on special assessments or from the abatement of said nuisances shall be held by the city clerk as a special fund to be applied to the payment of the costs of abating said nuisances, and said money shall be used for no other purpose.
B. If objections by either the property owner or his representative are received by the city clerk prior to the expiration of the thirty (30) day period, the city clerk shall refer the matter to the building department for administrative review.
C. Upon conclusion of administrative review, the building department shall make a written determination that the amount of the charges shall be canceled, reduced, or remain the same. A copy of this determination shall be furnished to the person making the objection together with a notice of such person's right to appeal to the city council.
D. If no appeal of a determination by the building department is filed within the time period allowed, a copy of the determination will be furnished to the city clerk who shall then certify the assessment to the Elmore County tax collector in the amount determined by the building department as provided in subsection A of this section.
E. If a timely appeal is received by the city council, a hearing shall be scheduled and held on the matter. If, after the hearing, the city council determines that the proposed assessment does not comply with subsection G of this section, the city council shall so certify to the city clerk and the proposed assessment shall be canceled. If, after the hearing, it is determined that the proposed assessment or any part of it is proper and authorized, the city council shall so certify to the city clerk who shall certify such amount as determined appropriate to the Elmore County tax collector.
F. The determination of the city council is a final administrative decision and is not appealable.
G. 1. The building department, in administrative review, or the city council, on appeal, may reduce or cancel a proposed assessment if it is determined that:
a. Any of the following did not conform to the provisions of this chapter:
1. The notice to remove the nuisance; or
2. The work performed in abating the nuisance;
3. The computation of charges; or
4. The current owner was not in possession of the property at the time the notice required in section 7-8-3 of this chapter was posted; or
b. The owner of the property was eligible for a waiver of costs under section 7-8-9 of this chapter.
2. The building department, in administrative review, or the city council, on appeal, may reduce a proposed assessment by eliminating the civil penalty portion of the invoice, if it is determined that:
a. The current owner was not in possession of the property at the time the notice required in section 7-8-3 of this chapter was posted, or
b. The owner did not receive the notice to remove the nuisance, did not have knowledge of the nuisance and could not, with the exercise of reasonable diligence, have had such knowledge.
H. If, after an assessment has been certified to the Elmore County tax collector, there is a written request of an owner who alleges that the owner did not receive notice of the proposed assessment, the city clerk shall refer the matter for review pursuant to subsection B of this section.
I. The tax assessment may be canceled or reduced by the building department, in administrative review, or the city council, on appeal, if it is determined that the owner did not receive notice of the proposed assessment, did not previously have knowledge of the lien or of the nuisance abatement work constituting the basis of the lien, could not, in the exercise of reasonable care or diligence, have had such knowledge, and in addition, that the circumstances are such that a reduction or cancellation of the charges would have been appropriate had the matter been reviewed pursuant to this section prior to assessment. Upon receipt of a certification from the city council, pursuant to subsection E of this section, the city clerk shall cancel or reduce the tax assessment if required by the determination of the city council. (Ord. 1343, 7-23-2001)