A. Lawsuit: In the event collection of expenses of destruction and removal are pursued through the courts, the city shall sue for and receive judgment for all of said expenses of destruction and removal, together with all administrative costs incurred by the city, reasonable attorney fees, interest and court costs, and shall execute upon such judgment in the manner provided by law.
B. Taxes:
1. In the event that the city elects to refer the expenses to the county treasurer for inclusion in the tax notice of the property owner, the city treasurer shall make in triplicate an itemized statement of all expenses and administrative costs incurred in the destruction and removal of the same and shall deliver the three (3) copies of said statement to the county treasurer within ten (10) days after the expiration of the thirty (30) day period. The city treasurer shall also provide to the county treasurer proof of service of the notice required under section 12-8-3 of this chapter under oath of the city officer or employee who served such notice.
2. Upon receipt of the itemized statement of all expenses, the county treasurer shall, in accordance with the requirements of section 10-11-4, Utah Code Annotated, forthwith mail one copy to the owner of the land upon which the abatement work was performed, together with a notice that objection in writing 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.
3. 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 city treasurer, and the city attorney's office and, upon the hearing of the matter, determine and fix the actual cost of the abatement work, reporting the findings to the county treasurer.
4. 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 county 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 the abatement work.
5. 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. 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.
6. Pending receipt of the county treasurer's entry of the costs on the assessment rolls of the county and payment of such costs, the city treasurer may provide notice of pending lien by recording a notice in the records of the Weber County recorder's office.
(Ord. 2005-29, 5-24-2005)