102A.18 Report of Costs, Notice of Hearing on Confirmation.

102A.18 Report of Costs, Notice of Hearing on Confirmation.

102A.18.1 Preparation of delinquency report. If any penalty or assessment imposed pursuant to Section 102A is not received within the required time period, the Building Official shall initiate proceedings to make the penalty or assessment, plus accrued interest, a special assessment lien against the real property which is the subject of the penalty or assessment. The Building Official shall prepare a delinquency report for the Board of Supervisors. For each delinquent account, the report shall contain the owner’s name, the amount due, including interest, and a description of the real property. The report shall also indicate which of the delinquent accounts should be exempted from the lien procedure because of the small amounts involved, or because another debt collection procedure is more appropriate. The descriptions of the parcels shall be those used for the same parcels on the Recorder/Assessor’s Office records for the current year.

102A.18.2 Notice. Five days prior to forwarding the delinquency report to the Board of Supervisors, the Building Official shall serve copies of the report in the manner prescribed in Section 102A.4 and shall post the report at the subject properties. Upon receipt of the report, the Board of Supervisors shall fix a time, date and place for hearing the report and any protests or objections thereto, and shall mail notice of the hearing not less than ten days prior to the date of hearing to each owner of real property described in the report.