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(a) At the time fixed for receiving and considering said report, the Board of Supervisors shall hear the same, together with any objections which may be raised by any property owner liable to be assessed for the cost described in said report, and thereupon may make such modifications in the report as the Board deems necessary, after which by motion or resolution said report shall be confirmed. The costs assessed for abating a public nuisance at the property, as confirmed by the Board of Supervisors, shall constitute a special assessment against the property and shall constitute a lien on said property for the amount of said assessment. After confirmation of said report, a copy thereof shall be transmitted to the Assessor and to the Tax Collector of the City and County, whereupon it shall be the duty of said officers to add the amount of said assessment to the next regular bill for taxes levied against said property for municipal purposes, and thereafter said amount shall be collected at the same time and in the same manner as ordinary City and County taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency as provided for ordinary taxes of the City and County of San Francisco.
(b) Notwithstanding any provision contained in this Article making the costs assessed for abating a public nuisance at the property a special assessment against the property upon which the same exists, said cost, as confirmed by the Board of Supervisors and to the extent that the same has not been paid to the City, shall be a personal obligation of the property owner and his heirs, successors and assigns, and said owner and his heirs, successors and assigns shall be liable to the City and County of San Francisco for the payment thereof.
(c) If any property to which the cost of the abatement relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attached thereon, prior to the date on which the first installment of taxes would become delinquent, then the cost of the abatement shall not result in a lien against the property, but shall instead by transferred to the unsecured roll for collection.
(Added by Ord. 139-72, App. 5/26/72; Ord. 140-07, File No. 070621, App. 6/22/2007)