§ 48-66. Special assessment of abatement costs.

(a)

Notice of assessment; certification of costs; effect of appeal. If the city causes a nuisance to be abated, the costs of such abatement shall be determined, including the reasonable costs of administering the provisions of this chapter with respect to the property affected. Such administrative costs shall not exceed the sum of $500.00. The city shall certify to the director of finance a statement of such costs and of service of notice on the owner, describing the real property upon which such abatement was accomplished. If the abatement was for a detention basin nuisance as enumerated in section 48-45 and the detention basin is owned by a homes association, the costs shall be proportioned among the properties in that homes association. If any appeal shall have been filed from the order from the director of neighborhood and housing services or director of health within the period allowed by law, such costs of abatement shall not be so certified to the director of finance unless and until final judgment shall have been rendered on such appeal confirming such order.

(b)

Issuance of special tax bill. Upon receipt of such certification, the director of finance shall cause the certified cost to be included in a special tax bill or added to the annual real estate tax bill for the property, at the director's option. The director of finance shall cause a copy of the special tax bill to be sent to the owners of such property by regular U.S. mail, and shall appropriately file and retain the original in the office of the city treasurer. The certified cost shall be collected in the same manner and procedure for collecting real estate taxes. If the certified cost is not paid, and is considered delinquent as provided in section 2-1722 of this Code of Ordinances, its collection shall be governed by the laws governing delinquent and back taxes.

(c)

Liability created; payment of bill; collection; lien. The tax bill from the date of its issuance shall be deemed a personal debt against the person or persons who were the owners of record of the property at the time the city caused the nuisance thereon to be abated. If there was more than one owner of record of the property at the time the city caused the nuisance thereon to be abated, they shall be jointly and severally liable for the personal debt. The tax bill shall be paid as provided in section 2-1722 of this Code. The city may initiate actions against such owner(s) to collect the personal debt if payment in full is not received before the bill becomes delinquent. The special tax bill from the date of its issuance shall also be a lien on the property until paid. Such lien may be enforced by any method appropriate for the enforcement of special assessments generally.

(d)

Abatement for towing of vehicle. If the means of abatement is the towing of a vehicle, other than in conjunction with the abatement of a nuisance described in section 48-49, the costs of towing and storage shall be specially assessed and such special assessment shall constitute a lien upon the vehicle towed. Such special assessment shall be collected and such lien enforced, in the manner set out in article VI of chapter 70.

(e)

Costs in municipal court action. In any case where the costs of abatement shall have been assessed as additional costs in a municipal court action as provided in this chapter, and such cost judgment shall have been satisfied, the special assessment pertaining thereto shall be reduced or canceled accordingly, and the record in the office of the city treasurer shall be changed to reflect such reduction or cancellation.

(Ord. No. 971346, § 1, 10-2-97; Ord. No. 041070, § 1, 10-7-04; Ord. No. 070795, § 1, 8-2-07; Ord. No. 081117, § 1, 11-20-08; Ord. No. 100634, § 1, 9-2-10; Ord. No. 130937 , § 6, 12-19-13)