Upon receipt of the director of finance's report, the city council shall schedule a public hearing at which it shall confirm, reject or modify the report. The public hearing shall be limited to the issue of whether the hearing before the lien hearing officer was conducted in accordance with applicable city ordinances. Only those owners who both file an objection or protest and appear before the lien hearing officer shall be permitted to protest at the city council meeting.
Upon confirmation of the report by the city council, the sidewalk repair costs contained therein shall constitute a special assessment against the property fronting the repaired sidewalks. Thereafter, such assessment may be collected at the same time and in the same manner as ordinary secured property taxes are collected, and shall be subject to the same penalties and the same procedures of sale as provided for delinquent ordinary secured property taxes. The assessments shall be subordinate to all existing special assessment liens previously imposed upon the property and paramount to all other liens except those for state, county and municipal taxes with which it shall be upon parity. The lien shall be continued until the assessment and all interest and penalties due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of secured property taxes shall be applicable to such special assessments.
The validity of any assessment made under the provisions of this title shall not be contested in any action or proceeding unless the same is commenced within thirty (30) days after the assessment is confirmed by the city council. (Ord. 2010-010 § 2)