A. The City officer abating a nuisance under this Chapter shall keep an account of the cost of abatement and shall render an itemized written report to the City Council, showing the cost of removing or abating the nuisance.

B. Before the report is submitted to the City Council, a copy shall be posted for at least three days in the manner provided for in Section 8.12.030, with a notice of the time when the report will be submitted to the City Council for confirmation. A copy of the account and notice shall also be mailed to the owner of the property at the address shown on the last equalized assessment roll at least ten days prior to submission to the City Council.

C. At the time fixed for receiving and considering the report, the City Council shall hear it and any objections by the property owners liable to be assessed for the work of abatement. Thereupon the City Council may make such modifications in the report as it deems necessary, after which, by order or resolution, the report shall be confirmed.

D. The cost of such abatement upon confirmation by the City Council, constitutes a special assessment against the property and a personal liability of the owner of such property. After, the assessment is made and confirmed, it is a lien upon the parcel. Such lien shall attach upon recordation in the office of the county recorder of a certified copy of the resolution of confirmation.

E. After confirmation of the report, a certified copy shall be given to the assessor and tax collector, who shall add the amount of the assessment to the next regular tax bill levied against the property for municipal purposes.

F. A certified copy shall also be given to the county auditor, who shall enter the assessment on the county tax roll opposite 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 provided for ordinary municipal taxes.

G. All laws relating to the levy, collection and enforcement of county taxes shall apply to such special assessment taxes. The City Council may enforce the personal liability of the owner, as aforesaid, by directing the City attorney to file suit in a court of competent jurisdiction to collect the cost of abatement. (Ord. 76-4 § 1, 1976; prior code § 13A-6.)