The costs of abating a dangerous condition within the meaning of this chapter shall be imposed as a special assessment against the land on which such abatement was done. Costs and assessment procedures will be in accordance with Chapters 1.40 and 1.41 CVMC. The property owner may raise and the City Manager shall consider, as a complete or partial defense to the imposition of the assessment, questions as to the necessity of the abatement and the means in which it was accomplished. Pursuant to Government Code Section 38773.5, abatement costs shall be transmitted to the tax collector for collection. This assessment shall have the same priority as other City taxes. (Ord. 3005 § 1, 2005; Ord. 2718 § 1, 1998; Ord. 1877 § 3, 1979).