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Title: 14 - Buildings and Constructions

Chapter: 05 - Grading Excavating and Filling

Section: 130 - Assessment and lien

A.  If the board of supervisors determines after the hearing that the cost of abatement performed under Section 14.05.110 and 14.05.120, or both, shall be specially assessed against the parcel, 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 case of delinquency as provided for county taxes.

B.  All laws applicable to the levy, collection and enforcement of county taxes shall be applicable to the special assessment, except that if any real property to which such cost of abatement relates 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 taxes would become delinquent, then the cost of abatement shall not result in a lien against the property but instead shall be transferred to the unsecured roll for collection.

 

(Ord. 83-03 (part), 1983.)