(A) The provisions of Cal. Gov't Code §§ 39580 to 39585, inclusive, are incorporated in this chapter by reference; provided, however, that, the authority for this chapter is Cal. Gov't Code § 39502 and provided, further, that, the City Council does not adopt the alternative provisions established by Cal. Gov't Code §§ 39560 et seq., except as expressly provided herein. The County Auditor shall enter each assessment in the county tax roll relating to the parcel of land. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedure of foreclosure and sale as is provided for ordinary municipal taxes.
(B) If the property in question is transferred subsequent to abatement, any abatement fees applicable prior to the transfer shall remain applicable against the property until paid, regardless of whether the lien for the special assessment has been recorded or not. Pursuant to Cal. Civil Code § 3483, if the property in question is transferred during the time of notices prior to abatement, all notices that have previously been sent to the first owner shall be deemed to be noticed to the new owner.
(1994 Code, § 8.34.130) (Ord. 06-100, passed 2-8-2006)