12.32.130   Assessing costs of sidewalk repairs upon nonpayment of invoice.
   A.   If the owner has not provided payment thirty (30) days after receipt of an invoice for the work provided by the city for repair of a defective sidewalk, the director of finance may initiate proceedings to make the cost of the work performed by the city a special assessment against the parcel(s) of property fronting the repaired sidewalk(s).
   B.   The director of finance shall issue a notice of special assessment to all owners who fail to pay for the work provided by the city for repair of a defective sidewalk. This notice shall provide a process for the owner to dispute the amount due with city staff; set forth a due date for payment; and provide a process for the owner to obtain a hearing before a lien hearing officer appointed by the city manager.
   C.   In order for the owner to obtain a hearing before a lien hearing officer, the owner must first protest the charges with city staff. The notice shall be mailed to the address of the owner as shown on the last equalized assessment roll or such other address of the owners as may be known to the director of finance. The notice shall set the date and time by which shall be filed with the director of finance. No objection or protest received after that date and time shall be considered. (Ord. 2010-010 § 2)