810.0370 Notice.

In case any land presents a hazardous condition that may affect the health, safety, and welfare of neighboring residents because of the condition of the land with regard to loose soil and windy conditions, the owners of record will be notified of such conditions. If these conditions are not corrected within 30 days, the Community Development Director may order such conditions to be corrected as reasonably and economically as possible in accordance with the discretion of the Community Development Director. However, when time is of the essence and emergency action is necessary to put into effect these protective provisions, the Community Development Director may take immediate steps to abate the hazardous soil erosion condition. The City Finance Director shall pay the cost of such compliance from the funds of the Community Development Director. The total cost of such compliance shall be computed, and an administrative fee of 20% of such cost shall be added thereto. A bill for the entire sum of the costs and administrative fee shall be mailed to the record owner of such land, and a copy shall be sent to the City Finance Director. The bill shall include an itemized statement covering the work necessary for such abatement of hazardous condition. If the record owner of the land or his agent does not pay the bill within 30 days after said mailing, the Community Development Director shall certify to the Finance Director the demands remaining unpaid on said bill, together with any information required by law in such cases. The City Finance Director shall cause the amount of the same to be entered on the tax roll as a special assessment and tax lien on the property from which abatement of hazardous condition was accomplished. The special assessment shall be included on the next succeeding tax statement. Thereafter, the amounts of the assessment shall be collected at the same time and in the same manner as taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquencies as provided in ordinary taxes. All or any portion of such special assessment, penalty, or costs entered shall on order of the City Council be canceled by the Finance Director if uncollected or refunded by the Treasurer under order of the City Council, if assessment, penalty, or costs were entered, charged or paid in the following manner:

(a) More than once

• (b) Through clerical error

(c) Through the error or mistake of the City Council or of the Community Development Director in respect to any material fact, including the case where the costs rendered show the City abated the land, but such was not the fact

(d) Illegally

(e) On property acquired after the lien by the State or any city, county, school district, or other political subdivision and because of this public ownership not subject to sale for delinquent taxes

No order for refund under the foregoing shall be made except on a claim verified by the person who paid the special assessment or the representative of such person or his estate, and said claim is filed within three years after making the payment to be refunded.