18.48.100: RECOVERY OF COSTS:
   A.   Permitted Recovery Of Costs: If the building official or designee causes the repair, vacation, or boarding of a building pursuant to a notice issued under Section 18.48.050, the division may collect the cost of that abatement, by filing a property tax lien, as set forth in this section.
   B.   Itemized Statement Of Costs: Upon completion of the repair, vacation, or boarding work, the building official or designee shall prepare an itemized statement of costs and mail it to the property owner by certified mail, demanding payment within thirty (30) days of the date the statement is post marked.
   C.   Form Of Itemized Statement Of Costs: The itemized statement of costs shall:
      1.   Include:
         a.   The address of the property at issue;
         b.   An itemized list of all expenses incurred by the division, including administrative costs;
         c.   A demand for payment; and
         d.   The address where payment is to be made;
      2.   Notify the property owner:
         a.   That failure to timely pay the expenses described in the itemized statement may result in a lien on the property in accordance with this chapter and Utah Code Section 10-11-4 or its successor;
         b.   That the property owner may file a written objection to all or part of the statement within twenty (20) days of the date the statement is postmarked; and
         c.   Where the property owner may file the objection, including the name of the office and the mailing address.
   D.   Delivery Of Statement Of Costs: The itemized statement of costs described in Subsection C shall be deemed delivered when mailed by certified mail addressed to the last known address of the property owner, according to the records of the county recorder.
   E.   Objection To Statement Of Costs: If the property owner files a timely written objection, the division will schedule a hearing and will mail or deliver to the property owner prior to the hearing a notice stating the date, time, and location of the hearing. A fines hearing officer, appointed pursuant to Section 21A.06.090, shall preside at the hearing and consider the property owner's objection as set forth in Subsection F.
   F.   Objection Hearing: At the hearing described in Subsection E, after the property owner presents the objection to the hearing officer, the fines hearing officer shall review and determine the cost of abatement incurred by the division in abating the property, including administrative costs. The property owner must pay any amount the fines hearing officer determines is due and owing to the Salt Lake City Treasurer at the address provided in the statement of costs within thirty (30) days of the date of the hearing.
   G.   Failure To Object Or Pay: If the property owner fails to make payment of the amount set forth in the itemized statement within thirty (30) days of the date of the mailing of that statement, or to file a timely objection, then the division may certify the past due costs and expenses to the Salt Lake County Treasurer.
   H.   Failure To Pay After Objection Hearing: If the property owner files a timely objection but fails to make payment of any amount found due and owing under Subsection F within thirty (30) days of the date of the hearing, the inspector may certify the past due costs and expense to the Salt Lake County Treasurer.
   I.   Lien On Property: After entry by the treasurer of the county, as set forth in Subsections G and H, the amount entered shall have the force and effect of a valid judgment of the district court, is a lien on the property, and shall be collected by the treasurer of the county in which the property is located at the time of the payment of general taxes.
   J.   Release Of Lien: Upon payment of the amount set forth in the itemized statement of costs or otherwise determined due and owing by the hearing officer in Subsections E and F, the judgment is satisfied, the lien is released from the property, and receipt shall be acknowledged upon the general tax receipt issued by the treasurer. (Ord. 53-20, 2020)