A. Assessment: Upon the completion of abatement and removal of a nuisance by the city, the person in charge of the work of abating and removing the nuisance or the public works director shall file with the city clerk a description of the premises and a verified statement of the work done, all expenses and costs incurred of any nature whatsoever, and the name of the owner of the premises, if known. The owner shall be charged with the costs and expenses.
B. Action By Council: The city council shall:
1. Determine whether the costs and expenses were proper, the name of the owner of the premises, and the premises to be assessed;
2. Adopt or revise the statement by resolution levying assessment and require the city clerk to transmit the resolution and statement to the county and transmit a copy thereof to the county assessor and to record a copy thereof with the county recorder;
3. Upon such recording, determine the assessment to be due and payable and shall constitute a lien upon the premises and shall remain such until paid. (1973 Code § 8.12.120; amd. 2001 Code)
C. Collection Of Special Assessment:
1. The special assessment may be collected at the same time and in the same manner as ordinary property taxes are collected, and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for ordinary property taxes. All laws applicable to the levy, collection and enforcement of property taxes shall be applicable to such special assessment.
2. The county assessor shall:
a. Make an assessment roll and levy a special assessment upon the premises and against the person chargeable;
b. After such levy, transfer the assessment roll to the county treasurer.
3. The county treasurer shall record the assessment in his office in the same manner as street assessments are recorded. (1973 Code § 8.12.130)