The Commissioner shall cause any orchard hereof to be brought into compliance with this Chapter after the expiration of 28 days after the last notice is sent to the applicant, either the notice to remove or the notice of the determination of the Board of Appeals. The compliance shall be achieved as reasonably and economically as possible in accordance with the discretion of the Commissioner. The County Auditor shall pay the cost of such compliance from the funds of the Agricultural Commissioner. The total cost of such compliance shall be computed and an administrative fee of 20 percent of such cost shall be added thereto. A bill for the entire sum of the costs and administrative fee shall be mailed to the record owner of such orchard and a copy shall be sent to the County Auditor. The bill shall include an itemized statement covering the work necessary for such removal. If the record owner of the orchard or his agent does not pay the bill within 30 days after said mailing, the Commissioner shall certify to the Auditor the demands remaining unpaid on said bill together with any information required by law in such cases. The County Auditor shall cause the amount of the same to be entered on the tax roll as a special assessment and tax lien on the property from which removal was accomplished. The special assessment shall be included on 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 shall be subject to the same penalties, and the same procedure and sale in cases of delinquencies as provided in ordinary taxes. All or any portion of such special assessment, penalty, or costs entered shall on order of the Board of Supervisors be cancelled by the Auditor if uncollected or refunded by the County Treasurer under order of the Board of Supervisors, if assessment, penalty, or costs were entered, charged or paid:
(a) More than once;
(b) Through clerical error;
(c) Through the error or mistake of the Board of Supervisors or of the Commissioner in respect to any material fact including the case where the costs rendered shows the County abated the orchard, but such was not the fact;
(d) Illegally;
(e) On property acquired after the lien by the State or any city, county, school district, or other political subdivision and because of this public ownership not subject to sale for delinquent taxes.
No order for refund under the foregoing shall be made except on a claim verified by the person who paid the special assessment or the representative of such person or his or her estate and said claim is filed within three years after making the payment to be refunded.
The above cancellation or refund shall be determined upon by the Board of Appeals pursuant to appeals procedures similar to, and functioning in the same manner as the appeals procedures set forth in § 27.0505 above.
(Ord. 1472, passed - -1968; Am. Ord. 1607, passed - -1970; Am. Ord. 2058, passed - -1976)