Article 2. Hearing On Report of California Health And Safety Code >> Division 12. >> Part 5. >> Chapter 4. >> Article 2.
At the time fixed for receiving and considering the report,
the board shall hear it and any objections of any of the property
owners liable to be assessed for the work of abatement.
Thereupon the board may make such modifications in the
report as it deems necessary, after which, by order or resolution,
the report shall be confirmed.
The amount of the costs for abating the nuisance in front of
or upon the various parcels of the land mentioned in the report as
confirmed and the amount of the costs incurred by the responsible
agency in enforcing abatement upon the parcels, including
investigation, boundary determination, measurement, clerical and
other related costs, shall constitute special assessments against the
respective parcels of land, and are a lien on the property for the
amount of the respective assessments. Such lien attaches upon
recordation in the office of the county recorder of the county in
which the property is situated of a certified copy of the resolution
of confirmation. The assessment may be collected at the same time and
in the same manner as ordinary municipal ad valorem taxes are
collected, and shall be subject to the same penalties and the same
procedure and sale in case of delinquency as provided for such taxes.
All laws applicable to the levy, collection and enforcement of
municipal ad valorem taxes shall be applicable to such assessment,
except that if any real property to which such lien would attach has
been transferred or conveyed to a bona fide purchaser for value, or
if a lien of a bona fide encumbrancer for value has been created and
attaches thereon, prior to the date on which the first installment of
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the costs of abatement and the costs of enforcing
abatement, as confirmed, relating to such property shall be
transferred to the unsecured roll for collection.