(a) Procedure for Payment. When said abatement has been completed, the Division shall render to the San Bernardino County Auditor-Controller an itemized statement covering work necessary for the abatement. The Auditor-Controller shall pay the same from the funds of the agency or department causing said work to be done, and the Division shall present to the owner a demand for payment by mail. If payment is not made on behalf of the owner within 60 calendar days after mailing such bill, the Chief shall certify to the Auditor-Controller the remaining unpaid cost, together with the information required by law in such cases. The Auditor-Controller shall cause the amount of the same to be entered upon the property from which abatement was accomplished, and the said special assessment and tax 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, except that 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 for collection.
(b) Appeals. Any appeal from these charges must be filed within 60 calendar days from the date of billing or receipt of a tax bill that shows abatement charges. The appeal procedure shall be the same as specified in § 23.0508 of this Chapter, and the Appeal Board’s decision shall be conclusive.
(c) Cancellation of Claim. All or any portion of any such special assessment, penalty or costs heretofore entered shall on order of the Board of Appeals be canceled by the Auditor-Controller if uncollected or, except in the case provided for in Subdivision (c)(5) hereof, refunded by the County Treasurer if collected, if it or they were entered, charged, or paid:
(1) More than once;
(2) Through clerical error;
(3) Through the error or mistake (regarding any material fact relevant to the determination of a claim) by the Board of Appeals, the Division or the person designated by them to give notice to abate;
(4) Illegally; or
(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 is not subject to sale for delinquent taxes.
(d) Procedure for Refund of Payment. No order for a refund under the foregoing Section shall be made except on a claim:
(1) Verified by the person who paid the special assessment, their guardian, executor, or administrator;
(2) Filed within three years after making the payment sought to be refunded.
(Ord. 3835, passed - -2001)