As an alternative to the lien procedures outlined in this chapter, the city also establishes the following procedure for collection of nuisance abatements costs as a special assessment against a parcel of property owned by the property owner on whose property the graffiti is located, and against a parcel of property owned by a person creating graffiti, or owner by a parent or guardian of a minor who is responsible for creating graffiti:
   (A)   Notice to the property owner shall be by certified mail if the property owner's identity can be determined from the records of the county assessor or county recorder. The notice shall be given at the time of imposing the assessment and shall specify that the property may be sold after three (3) years by the tax collector for unpaid delinquent assessments. All laws applicable to the levy, collection and enforcement of taxes shall be applicable to the special assessment, subject to any restrictions set forth in the special assessment law related to graffiti and other inscribed material nuisance abatement law.
   (B)   Notice of special assessment against the property shall be recorded in El Dorado County. (Ord. 1561, 8-24-1999)