The city council shall thereupon confirm costs, if the same is fair and reasonable. Where possible to determine the identity of the person or persons creating, causing, committing, or maintaining the nuisance, said person or persons shall be billed directly for the expense of abating the declared nuisance. In the event payment is not forthcoming, the city council shall cause a report to be made as of June 30th of each year to the county treasurer, which report shall show all parcels of property on or in front of which, or both, costs have been charged, and the report shall direct the county treasurer to enter the costs as a special assessment against all of the respective parcels of real property, the entries to be made upon the assessment roll for the current fiscal year. Said assessment shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for ordinary municipal taxes. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to the special assessment. Once the liability for the declared nuisance abatement has been transferred to the county rolls for collection, if the landowner is not the responsible party creating, causing, committing or maintaining the nuisance requiring abatement, the city shall subrogate their right to recovery against said persons in favor of the landowner, who can then attempt recovery for the costs of abatement charged to him.
(Ord. 90-04 § 1(part), 1990)