The following procedure shall apply concerning the levy, collection, and enforcement of a special assessment for the recovery of costs as provided by Section 8.32.060.
A. On or before June 1st of each year, the director of finance or his/her appointed officer shall give notice to each real property owner to be levied by causing personal service to be made upon the owner, agent, or person in control of the subject real property, or by depositing such notice in the United States Mail, postage prepaid, addressed to the owner of the subject real property, at the address shown by the last equalized assessment roll. The notice shall bear the date of personal service or mailing and shall set forth the rights and procedures governing a request of hearing as provided for herein.
B. Within ten days of the date of the notice, the owner or any other person interested in the subject real property may request a hearing on the correct amount of the proposed assessment. Such request shall be in writing and shall state the objections, name and address of the person filing the request. The request shall be filed with the department of finance.
C. If a hearing is requested, notice of the hearing shall be mailed, by registered mail, at least ten days before the hearing, to the party requesting the hearing. The hearing shall be conducted by the director of finance who shall not be limited by the technical rules of evidence and shall hear all facts and testimony he/she deems pertinent. The decision of the director of finance is a final order.
D. Any interested party may appeal the decision of the director of finance by filing a written notice of appeal with the director within five days after his/her decision. Such appeal shall be heard by the city council which may affirm, modify, or reverse the order or take other action it deems appropriate. The city clerk shall give written notice of the time and place of the hearing to appellant, by registered mail, at least ten days before the hearing. In conducting the hearing, the city council shall not be limited by the technical rules of evidence.
E. On or before July of each year, the city administrative officer or his/her appointed officer shall prepare a list of parcels of real property which are subject to such costs. On or before the tenth day of July each year, the city administrative officer or his/her appointed officer shall transmit, upon resolution and approval by city council, such list to the county auditor and request the auditor to enter the amounts of the respective assessments against the respective parcels of land as they appear on the current assessment roll.
F. The assessment shall be included on the bills for taxes levied against respective lots and parcels of real property, and such assessment shall be listed separately on the tax bill. Thereafter, the amounts of such assessment shall be collected at the same time and in the same manner as county taxes are collected.
G. San Luis Obispo County may deduct its reasonable costs incurred for its services in connection with such collection before remittal of the balance to the city treasury.
H. All laws applicable to the levy, collection, and enforcement of county taxes are applicable to such special assessment made pursuant to this chapter. (Ord. 1283 § 1, 1995)