(A) If, at the end of the period mentioned in the notice, the owner has failed to perform the abatement work required in the notice, the Director of Public Works or his authorized agent shall cause such work to be performed, and shall report the expense of the work to the Finance Director. The Finance Director shall charge the expense of such work to the owner. If the owner fails or refuses to pay the amount of the expense within the period of 30 days after being billed therefor by the city, the Finance Director shall report such unpaid expenses to the City Council. Upon receipt of such report, the City Council shall set a date and time for the hearing on the report, and notice shall be mailed to each person whom the real property is assessed in the last equalized assessment roll available on the date of mailing the notice. The address of the owner shown on the assessment roll shall be conclusively deemed to be the proper address for the purpose of mailing such notice of hearing.
(1) At the time fixed for the hearing on the report of expense, the City Council shall hear it with any objections of the property owner liable to be assessed for such work. The City Council may modify the report if it is deemed necessary. The City Council shall then confirm the report by resolution.
(2) The resolution confirming the report shall direct the County Auditor to add the amount of unpaid expenses as shown on the report, and as confirmed by the resolution, to the next regular municipal tax bills assessed against the parcels shown in the report.
(`67 Code, § 4-7-6)
(B) The cost of performing the abatement work authorized by this chapter shall constitute a special assessment against the parcel of land. After the assessment is made and confirmed, it is a lien on the parcel.
(`67 Code, § 4-7-7)
(C) The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedures of foreclosure and sale provided for ordinary municipal taxes.
(`67 Code, § 4-7-8)