A. If the division or an agent of the division enters a property to abate a violation pursuant to a court order, as set forth in section 21A.20.090 of this chapter, the division may collect the cost of that abatement, by filing a Property Tax lien, as set forth in this section.
B. Upon completion of abatement work, the division 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. 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. The itemized statement of costs described in subsection C of this section 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. If the property owner files a timely objection, the division will schedule a hearing in accordance with title 52, chapter 4 of the Utah Code (Open and Public Meetings Act), and will mail or deliver to the property owner prior to the hearing a notice stating the date, time, and location of the hearing.
F. At the hearing described in subsection E of this section, a Fines Hearing Officer shall review and determine the actual 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. 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 and the Treasurer will proceed as set forth in Utah Code section 10-11-4 or its successor.
H. If the property owner files a timely objection but fails to make payment of any amount found due and owing under subsection F of this section within thirty (30) days of the date of the hearing, the division may certify the past due costs and expense to the Salt Lake County Treasurer and the Treasurer will proceed as set forth in Utah Code section 10-11-4.
I. After entry by the Treasurer of the County, as set forth in subsections G and H of this section the amount entered shall be a nonrecurring notice charge as defined in Utah Code 11-60-102, is a lien on the property, and shall be collected by the Salt Lake County Treasurer at the time of the payment of general taxes.
J. Notwithstanding any other provision in this chapter to the contrary, where the property owner presents evidence demonstrating financial hardship to the satisfaction of the division, the division may waive some or all administrative fees and the actual costs incurred in abating the property if the property abated is the property owner's principal place of residence. (Ord. 56-18, 2018)