(a) Billing. When the abatement has been completed, the agency or officer so causing the abatement shall render to the County Auditor an itemized statement covering work necessary for such removal. The County Auditor shall pay the same from the funds of the agency or officer causing said work to be done and the agency shall present to the property owner a demand for payment by mailing a notice to the owner at the address shown on the latest tax roll.
(b) Tax Lien for Payment. If payment is not made by or on behalf of the owner within 60 days after mailing such bill, the agency shall certify to the County Auditor the demands remaining unpaid, together with the information required by law in such cases. The County Auditor shall cause the amount of the same to be entered upon the tax roll for the property from which removal was accomplished, and the said special assessment shall be included upon the next succeeding tax statement. Thereafter, the amounts of the assessment shall be collected at the same time and in the same manner as County taxes are collected, and are subject to the same penalties and the same procedure and sale in case of delinquency as provided for ordinary County taxes. If any real property to which such lien would attach 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 attaches thereon prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed by this Section shall not attach to such real property and the costs of abatement, as confirmed, relating to such property shall be transferred to the unsecured roll and collected by any appropriate means. If the property is tax-exempt, collection may be made by any appropriate means.
(c) Appeals. Any appeal from these charges must be filed within 60 days from the date of billing by the enforcing agency. An appeal may also be filed within 60 days from the date of mailing of the tax bill which shows abatement charges, if, and only if, no bill was received by the appellant. The appeal procedure shall be the same as § 23.0311 of this Chapter, and the Appeal Board’s decision shall be final.
(d) Cancellation of Lien. All or any portion of any such special assessment, penalty, or costs heretofore entered, shall on order of the Board of Appeals be cancelled by the Auditor if uncollected, or, except in the case provided for in Subdivision (5) hereof, refunded by the County Treasurer if collected, if the Board of Appeals determines that they were entered, charged or paid:
(1) More than once;
(2) Through clerical error;
(3) Through error or mistake of the Board of Appeals or of the officer or board designated to give notice or to abate the fire hazard or hazardous tree, in respect to any material fact, including the case where the cost report rendered and confirmed as hereinbefore provided shows the County abated the fire hazard or hazardous tree but such is not the actual fact;
(4) Illegally;
(5) On property acquired after the lien date by the State or by any county, city, school district or other political subdivision and because of this public ownership, not subject to sale for delinquent taxes.
(e) Procedure for Refund of Payment. No order for a cancellation or refund under Subdivision (d) of this Section shall be made except on a claim:
(1) Verified by the person who paid the special assessment or his or her guardian, executor, or administrator;
(2) Filed within 60 days after the error was discovered by the property owner and no more than three years after making the payment sought to be refunded.
(Am. Ord. 3586, passed - -1994)