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sixty (60) days after billing, or within sixty (60) days after the decision of the Chief Building Official or appellate hearing officer, they may then be declared a special assessment against that parcel as provided in California Government Code section 28773.5. Such special assessment shall be collected at the same time and in the same manner as ordinary city taxes are collected and shall be subject to the same penalties and the same procedures and sale in case of delinquency as provided for ordinary city taxes. The city shall retain the additional and independent right to recover its costs by way of civil action against the owner and person in possession or control, jointly or severally. (8) Non-payment of fees — lien. Alternatively, if the fee is not paid within sixty (60) days, the city manager may also cause a notice of lien to be recorded. The notice shall, at a minimum, identify the record owner or possessor of the property, set forth the last known address of the record owner or possessor, a description of the real property subject to the lien, and the amount of the fee. Sec. 8-1989. - Fees. An annual non-refundable foreclosed, vacant and/or abandoned property registration fee shall be paid to city at the time of registration, annually thereafter on January 1st each year and must be received no later than January 31 of the year due. If the foreclosed, vacant and/or abandoned property is sold or transferred within a calendar year to a new bank/owner it will need to register the foreclosed, vacant and/or abandoned property; the annual fee is not transferrable. The fee for registering and re-registering a foreclosed, vacant and/or abandoned property shall be set, from time to time, by resolution of the city council. The amount of the fee shall not exceed the cost of administering the provisions of this chapter. Additional hourly inspection fees as set forth in the city's miscellaneous fee resolution may be levied on a property for staff time to inspect and enforce the provision of this Code when a complaint has been filed on a property subject to this article. Sec. 8-1990. - Enforcement. A. Any violation of this division shall be treated as a strict liability offense; a violation shall be deemed to have occurred regardless of a violator's intent. B. Any person, partnership, association, corporation, fiduciary or other legal entity, that owns, leases, occupies, controls or manages any abandoned property and causes, permits, or maintains a violation of the chapter as to that property, shall be guilty of a misdemeanor, and upon conviction thereof, may be punished as provided in section 1-8. Ordinance No. NS-2993 Page 14 of 17