A. The County Engineer shall give notice in writing to the person in possession of such premises, and notice in writing to the owner thereof, as shown on the last equalized assessment roll, to provide the required underground facilities within 10 days after receipt of such notice.

B. The notice may be given either by personal service or by mail. Service by mail on either of such persons must be deposited in the United States mail in a sealed envelope with postage prepaid, addressed to the person in possession of such premises at such premises. The notice must also be sent addressed to the owner thereof as such owner’s name appears, on the last equalized assessment roll, and when no address appears, to general delivery at the post office within Sierra County nearest in location to said premises. If notice is given by mail, such notice shall be deemed to have been received by the person to whom it has been sent within 48 hours after mailing. If notice is given by mail to either the owner or occupant of such premises, the County Engineer shall within 48 hours after mailing cause a copy of the mailing, at least eight inches by 10 inches in size, to be posted in a conspicuous place on said premises.

C. The notice given by the County Engineer shall specifically specify what work is required to be done and shall state that if the work is not completed within 30 days after receipt of such notice, the County Engineer will provide such required underground facilities, in which case the cost and expense thereof will be assessed against the property benefited and become a lien upon such property.

D. If upon the expiration of the 30-day period, the said required underground facilities have not been provided, the County Engineer shall forthwith proceed to do the work; provided, however, if such premises are unoccupied and no electric or communications services are being furnished thereto, the County Engineer shall, in lieu of providing the required underground facilities, have the authority to order the disconnection and removal of any and all overhead service wires and associated facilities supplying utility service to said property. Upon completion of the work by the County Engineer, he shall file a written report with the Board of Supervisors setting forth the fact that the required underground facilities have been provided and the cost thereof, together with a legal description of the property against which such cost is to be assessed. The Board of Supervisors shall thereupon fix a time and place for hearing protests against the assessment of the cost of such work upon such premises, which said time shall not be less than 10 days thereafter.

E. The County Engineer shall forthwith, upon the time for hearing such protests having been fixed, give a notice in writing to the person in possession of such premises, and a notice in writing thereof to the owner thereof, in the manner stated in subsection (B) of this section, of the time and place that the Board of Supervisors will pass upon such report and will hear protests against such assessment. Such notice shall also set forth the amount of the proposed assessment.

F. Upon the date and hour set for the hearing of protests, the Board of Supervisors shall hear and consider the report and all protests, if there be any, and then proceed to affirm, modify or reject the assessment.

G. If any assessment is not paid within five days after its confirmation by the Board of Supervisors, the amount of the assessment shall become a lien upon the property against which the assessment is made by the County Engineer, and the County Engineer shall turn over to the Assessor and Tax Collector a notice of lien on each of said properties on which the assessment has not been paid, and said Assessor and Tax Collector shall add the amount of said assessment to the next regular bill for taxes levied against the premises upon which said assessment was not paid. Said assessment shall be due and payable at the same time as said property taxes are due and payable, and if not paid when due and payable, shall bear interest at the rate of six percent per annum. (Formerly 37.16)