If the administrative costs and the cost of removal which are charged against the owner of the parcel of land pursuant to this Chapter are not paid within thirty (30) days of the date of the order or the final disposition of an appeal therefrom, such costs shall be assessed against the parcel of land pursuant to Section 38773.5 of the Government Code and shall be transmitted to the Tax Collector for collection. Such assessment shall have the same priority as other city taxes.
The assessment referred to in SJBMC 9-1-200 shall take place at the first regular meeting of the City Council after the time limits set forth in said Section. The City Manager shall present to the Council the assessments of all costs. If no corrections or modifications are made or if made, such amount or amounts shall be deemed confirmed by the City Council and such decision shall be conclusive and shall thereupon become a lien as provided in Government Code Section 38773.5 until the assessments are paid.
The City Council shall at said meeting cause the assessment roll to be forwarded to and filed with the San Benito County Tax Collector.
Upon receipt of the assessment roll referred to in SJBMC 9-1-210, the Tax Collector shall record the same in a substantial book to be kept for that purpose in his office.
Thirty (30) days from the date of the receipt by the Tax Collector of the assessment roll referred to in SJBMC 9-1-210, all assessments made under this Chapter and unpaid shall become delinquent and ten percent (10%) shall be added to the amount thereof.
The assessment may be collected at the same time and in the same manner as ordinary municipal 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 municipal taxes. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to the special assessment.