A. Annually on the date set by the Kern County auditor controller after completion of work and levying of assessments therefor, the chief code enforcement officer may cause the amounts of said assessments, along with all accrued administrative service charges and interest, remaining unpaid against the respective lots or parcels of land to be entered and extended on the property tax roll, and pursuant to law, the county tax collector shall include the sum of the tax bills applicable to such property.

B. Thereafter said amounts may be collected at the same time and in the same manner as general ad valorem taxes are collected, and will be subject to the same penalties and the same procedures and sale in case of delinquency.

C. All laws and ordinances applicable to the levy, collection and enforcement of city property taxes and benefit assessments shall be applicable to such special assessments. (Ord. 5117 § 1, 2022)