A. After the county, its employees, agents or contractors have removed, abated, or caused the removal or abatement of the rubbish, trash, weeds, filth, debris, and dilapidated buildings pursuant to this chapter, the county shall issue a written order of assessment. The order of assessment shall include the following:
1. The date of the assessment;
2. The common address, legal description and tax parcel number of the property; and
3. The amount of the assessment, including a detailed itemized list of costs for removal including all incidental costs, legal costs, and costs for any additional inspections;
B. The owner may request an informal review of the detailed itemized cost with the county department issuing the assessment. The request shall be made in writing, and received by the county department director within ten business days of the date of the order of assessment. Unless the director and owner agree otherwise, the informal review shall take place within twenty calendar days after the director's receipt of the request. The director shall arrange the date and location of the informal review with the owner at least ten business days before the informal review. The director shall review whether itemized costs including all incidental costs, legal costs, and additional inspection costs are correct and reasonable for the tasks involved. The director may adjust the costs based upon the informal review. The director shall mail his or her decision on the informal review to the owner within ten business days after the informal review date.
C. The owner, lessee, lienholder or occupant shall have ten business days from receipt of the order of assessment or the receipt of the director's written decision on an informal review to appeal the assessment to the board of supervisors as provided in subsection E of this section.
D. The order of assessment shall be recorded in the office of the county recorder when the time to appeal expires, if the owner agrees to the amount or on final decision on an appeal by the board of supervisors.
E. Within ten business days of the order of assessment or the decision on an informal review the owner, occupant, lienholder or lessee may appeal the amount of the assessment levied by the county to the board of supervisors. All appeals shall be in writing and shall specify the grounds for appeal. Only the amount of the assessment may be appealed. The board of supervisors shall not hear any appeals of violations upon appeal of an order of assessment. The appeal shall be filed with the clerk of the board. The date of mailing of the appeal shall be the date of filing. The clerk of the board shall set a date to hear the appeal after receipt of a timely notice of appeal. Written notice of the hearing shall be provided to the appropriate county departments and to the owner, lessee, lienholder or occupant who is appealing. The board of supervisors shall determine whether the assessment was made in accordance with the provisions of this chapter and state statute and whether the amount actually represents the costs incurred by the county. The board of supervisors shall issue its determination in writing upholding or modifying the amount of the assessment. The board of supervisors' decision is final.
F. The assessment shall be paid to the county treasurer and any delinquent assessments shall bear interest at the legal rate from the date of delinquency. Interest will accrue at the rate stated in A.R.S. Section 44-1201(A).
G. A prior assessment under this chapter is not a bar to a subsequent assessment or assessments under this chapter, and any number of liens pursuant to this chapter may be enforced in the same action.
H. Assessments that are imposed under this chapter run against the property until they are paid and are due and payable in equal annual installments as follows:
1. Assessments of less than five hundred dollars shall be paid within one year after the assessment is recorded.
2. Assessments of five hundred dollars or more but less than one thousand dollars shall be paid within two years after the assessment is recorded.
3. Assessments of one thousand dollars or more but less than five thousand dollars shall be paid within three years after the assessment is recorded.
4. Assessments of five thousand dollars or more but less than ten thousand dollars shall be paid within six years after the assessment is recorded.
5. Assessments of ten thousand dollars or more shall be paid within ten years after the assessment is recorded.
I. The county shall maintain a list of all delinquent assessments made pursuant to this chapter.
J. All assessments sixty calendar days delinquent shall be forwarded to the county administrator or his designee for review. If the county administrator or his designee determines that the value of the assessment and interest, together with the value of all other liens having priority over the assessment does not exceed the value of the property, the county attorney may commence legal action to foreclose the lien and request the superior court to order the property sold and the proceeds used to pay off all liens having priority and the assessment and interest.
K. If the county administrator or his designee determines that the value of assessment and interest, together with the value of all other liens having priority over the assessment exceeds the value of the property, legal action to foreclose the lien need not be commenced.
L. On payment in full of an assessment and interest, the county shall record a notice of satisfaction of assessment in the office of the county recorder. The notice shall contain the name of the owner of the property, the tax parcel number, the common street address and the legal description of the subject property. The notice shall refer to the date of the order of assessment and the docket and page number in the office of the county recorder where such order is recorded.
(Ord. No. 2008-117, § 1 (part), 2009)